Regional section of the deduction for investment in habitual residence

For taxpayers to whom the transitional regime of the deduction for investment in habitual residence regulated by the eighteenth transitional provision of the Law of Personal Income Tax applies, the percentages in the autonomous section for residents of the Autonomous Community of Catalonia are those established by article 1.2 of Law 31/2002, of December 30, on fiscal and administrative measures, in the version in force on December 31, 2012:

• 7.5% , in general.

• 15% , if it involves works to adapt the habitual residence of people with disabilities.

Likewise, the sixth transitional provision of Law 7/2011, of July 27, on Fiscal and Financial Measures, will be applicable to these taxpayers, which maintains for taxpayers who acquired their habitual residence before July 30, 2011 or paid amounts for the construction of the habitual residence before said date (does not include the rehabilitation or extension of the habitual residence) the application of an increased percentage of when they have a degree of equal to or greater than %.

In order to enjoy the 9% deduction percentage, it is necessary that the total taxable base, less the personal and family minimum , in the IRPF declaration of the taxpayer corresponding to 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.