10.3.3. For the acquisition or rehabilitation of habitual housing for certain groups
Amount
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For the acquisition or rehabilitation of the habitual residence located in municipalities at risk of depopulation the taxpayer may apply a deduction of 5% of the amounts paid during the fiscal year.
The deduction percentage will be 10% when the acquisition or rehabilitation is carried out by taxpayers up to 35 years of age, as well as by members of large or single-parent families.
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For the acquisition or rehabilitation of a habitual residence not located in municipalities at risk of depopulation taxpayers up to 35 years of age may apply a deduction of 5% of the amounts paid during the fiscal year as long as the value of the home does not exceed 250,000 euros.
Requirements and conditions
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The property must be used as the taxpayer's primary residence, and if it is located in municipalities at risk of depopulation, the tax domicile must remain in the municipality at risk of depopulation for at least three years.
The concept of habitual residence is the one established in the regulations of IRPF .
When the home is considered a habitual residence despite not having resided in it for a minimum period of three years, in order to apply the deduction it will be necessary to have had the tax domicile for three years in the same municipality at risk of depopulation. In the event of death, the deduction will be applicable in the previous years (if applicable) and also in the year of death.
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The taxpayer's taxable base cannot exceed 35,000 euros for individual taxation or 45,000 euros for joint taxation.
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When more than one taxpayer is entitled to apply the deduction for the same assets for the same tax period, the maximum base of the deduction will be prorated among them in equal parts, with the tax benefit being applied only to the declaration of those who meet the conditions established to be beneficiaries of the same.
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For the purposes of the deduction, taxpayers who are part of a family unit that, on the date of accrual of the tax, holds the title of large family issued by the competent authority in matters of social services, are considered members of large families.
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For the purposes of the deduction, taxpayers who meet the requirements established in the deduction "For single-parent families" are considered members of single-parent families.
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Documentary evidence of expenses that generate the right to deduction must be provided by means of an invoice or any other means of legal or economic transactions permitted by law.
Deduction base
The maximum amount for this deduction will be €10,000 for both individual and joint returns. This amount will consist of the amounts invested during the year in the acquisition or renovation of the home, including the amounts used to repay mortgage loans (both the amounts used for repayment and interest payments).
Completion
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It will reflect the amounts paid with the right to the deduction.
In the case of marriage, if the investment corresponds to both spouses in equal parts, each will deposit 50% of the amounts paid by both.
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It will indicate the number of people entitled to the deduction.
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If the property is located in a municipality at risk of depopulation, the box provided for that purpose will be checked.
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If you are part of a large or single-parent family, you will check the box provided for this purpose.