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Form 100. Personal Income Tax Return 2023

10.9.7. For rehabilitation of the habitual residence

Amount

1.5% of the amounts paid in the tax period for the rehabilitation of the home that constitutes or should constitute your habitual residence.

This deduction will be applicable without prejudice to the application of the regional section of the deduction for investment in housing.

Maximum deduction base

The maximum deduction base will be 9,040 euros per year, both in joint and individual declarations.

Completion

Through a data capture window, it will reflect the amounts paid with the right to the deduction