For rehabilitation of the habitual residence

Regulations: Art. 612-4 Legislative Decree 1/2024, of March 12, approving the sixth book of the Tax Code of Catalonia, which includes the consolidated text of the legal provisions in force in Catalonia regarding transferred taxes

Maximum amount and basis of the deduction

• 1.5 percent of the amounts paid in the tax period for the rehabilitation of the home that constitutes or will constitute the taxpayer's habitual residence.

  The concept of rehabilitation of habitual housing is discussed in Chapter 16 of Volume 1 of this Manual.

• The maximum base for this deduction is 9,040 euros per year .