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Form 100. Personal Income Tax Return Declaration 2017

10.3.4. For investment in habitual residence that is considered protected

Taxpayers who are entitled to receive subsidies or financial aid for the acquisition or rehabilitation of a habitual residence that is considered protected according to state or regional regulations will have the right to apply, in the total regional quota, a deduction of 113 euros.

When two or more taxpayers are entitled to apply this deduction in respect of the same assets for the same tax period, its amount will be prorated among them in equal parts.

Important :

  • The deduction may only be applied in the year in which the person is entitled to receive the aid and the acquisition or rehabilitation is carried out.

  • Mortgage loans with reduced interest rates will not be considered subsidies or aid.

Completion

You must mark "X" if you are entitled to apply the deduction. Additionally, you must indicate the number of people who are entitled to apply the deduction for the same home.