9.1. Deduction for investment in habitual residence (transitional regime)

Principal Residence item

A building that meets the following requirements is considered a habitual residence:
1. It constitutes the taxpayer's residence for a continued period of at least three years.
  
  However, it will be understood that the home was considered habitual when, despite the said period not having elapsed, the death of the taxpayer occurs or other circumstances arise that necessarily require the change of address, such as celebration of marriage, marital separation. , job transfer, obtaining the first job, or change of job, or other justified analogues.
2. That it be inhabited effectively and permanently by the taxpayer himself, within a period of twelve months, counted from the date of acquisition or completion of the works.
  
  However, it will be understood that the home does not lose its habitual character when the following circumstances occur:
  - When the death of the taxpayer occurs.
  - When other circumstances occur that necessarily prevent the occupation of the home, such as celebration of marriage, marital separation, job transfer, obtaining the first job, or change of job, or other justified analogues.
  - For taxpayers with disabilities, it is also considered a circumstance that necessarily prevents the occupation of the home, when it is inadequate due to the disability.
  - When the taxpayer enjoys a habitual residence due to position or employment and the acquired home is not used, in which case the aforementioned period will begin to be counted from the date of cessation.
  In these cases, the deduction for the acquisition of housing will be made until the moment in which circumstances arise that necessarily prevent the occupation of the home, except when the taxpayer enjoys a habitual residence due to position or employment, in which case it may continue. making deductions for this concept as long as this situation continues and the home is not used.
For the purposes of this deduction, annexes and parking spaces acquired jointly with it are considered habitual residences, with a maximum of two as long as they are located in the same building or real estate complex and are delivered at the same time.
Concept of rehabilitation and expansion of housing

For the purposes of the deduction for home acquisition, work on the home that meets any of the following requirements is considered home rehabilitation:
1. That have been qualified or declared as protected action in terms of housing rehabilitation.
2. That have as their objective the reconstruction of the home through the consolidation and treatment of the structures, facades or roofs and other similar ones, provided that the overall cost of the rehabilitation operations exceeds 25% of the acquisition price if this had been carried out during the two years prior to the start of the rehabilitation works or, in another case, the market value of the home at the time of said start. For these purposes, the proportional part corresponding to the land will be deducted from the acquisition price or market value of the home.
For the purposes of the deduction, an extension of the home is considered to be carried out when there is an increase in its habitable surface, by enclosing an open part or by any other means, permanently and during all times of the year.