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Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions

Regional section of the deduction for investment in habitual residence

Regulations: Art. 613-1 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.

For taxpayers to whom the transitional regime of the deduction for investment in habitual residence regulated by the eighteenth transitional provision of the Personal Income Tax Law applies, the percentages of deduction for investment in habitual residence in the autonomous section are the following:

  • 7.5 percent , in general.

  • 15% , if it concerns the adaptation works of the habitual residence of persons with disabilities referred to in number 4 of article 68.1 of the Personal Income Tax Law in the version in force on 31 December 2012.

For taxpayers who acquired their primary residence before 30 July 2011 or who paid amounts for the construction of their primary residence before this date (not including the renovation or extension of their primary residence) and are entitled to the deduction for investment in housing, a percentage increase of is applied when they find themselves in any of the following situations:

  1. Be 32 years old or younger on the tax due date (normally, December 31).

  2. Having been unemployed for 183 days or more during the year.

  3. Have a degree of disability equal to or greater than 65% .

  4. Be part of a family unit that includes at least one child on the tax accrual date.

In order to enjoy the percentage of 9 per 100 deduction, it is necessary that the sum of the general tax base and savings less the personal and family minimum, in the taxpayer's personal income tax return for the year in which the deduction is applied, does not exceed 30,000 euros .

In the case of joint taxation, this limit is calculated individually for each of the taxpayers who are entitled to the deduction for having made investments in their habitual residence during the year.