How much can be deducted?

You can deduct for amounts invested during the year:

1. For investments in acquiring, renovating, constructing or extending the main residence: up to €9,040 per year.

   This limit will be unique for all the investment items mentioned above and will be applied in the same amount for joint taxation.

2. For amounts used to carry out works or installations to adapt the taxpayer's main residence due to disability: up to € 12,080 per year. The latter limit is independent of the €9,040 limit established for the remaining deductible items for investment in the primary residence.

   This limit is also applied with joint taxation.

   In both cases, any excess quantity invested above these amounts cannot be transferred to future fiscal years.

Taxpayers who wish to exercise the right to the deduction for investment in a primary residence by meeting the required requirements will be required, in all cases, to file a declaration for the IRPF .