10.15.12. For amounts allocated to the acquisition or rehabilitation of habitual housing from public aid

The amount of 102 euros per taxpayer may be deducted, provided that during the tax period, amounts from a subsidy for this purpose granted by the Generalitat, charged to its own budget or that of the State, have actually been used to acquire or renovate the home that constitutes or will constitute their habitual residence.

In the event that, by applying the rules for temporary allocation of income in state tax regulations, the aid is allocated as income in several years, the amount of the deduction will be prorated between the years in which such allocation occurs.

This deduction is not applicable to amounts deposited in housing accounts.

Likewise, the concept of habitual residence established in the same state regulations will apply.

As regards rehabilitation, it must be classified as a protectable action in accordance with the regulations governing this type of action in force at any given time.

Taxpayers who have applied any of the regional deductions for the purchase of housing to amounts from public aid will not be able to apply this deduction.

This deduction requires that the verified amount of the taxpayer's assets at the end of the tax period exceeds the value shown by its verification at the beginning of the period, by at least the amount of the investments made. For these purposes, increases or decreases in value experienced during the tax period by assets that at the end of the period continue to form part of the taxpayer's assets will not be computed (art. 4.2 CA Law). 13/97; Mod. by art. 14 CA Law 9/2001). This requirement applies jointly to all deductions for which it is required.

Completion

If you meet the requirements to apply the deduction, you must mark the box in the data capture window with an "X". Additionally, you must indicate the number of years in which the public aid received will be allocated.