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, the dwelling will be deemed to have had a habitual residence status when, despite the aforementioned period not having elapsed, the taxpayer dies or other circumstances occur that necessarily require a change of address, such as a marriage, marital separation, job transfer, obtaining the first job, or change of employment, or other similar justified circumstances.
2. That it is effectively and permanently inhabited by the taxpayer himself, within a period of twelve months, counting from the date of acquisition or completion of the works.
  
  However, it will be understood that the dwelling does not lose its habitual character when the following circumstances occur:
  - When the taxpayer dies.
  - When other circumstances occur that necessarily prevent the occupation of the home, such as a marriage, marital separation, job transfer, obtaining the first job, or change of employment, or other similar justified circumstances.
  - For taxpayers with disabilities, it is also considered a circumstance that necessarily prevents them from occupying the home, when it is unsuitable due to the disability.
  - When the taxpayer enjoys a habitual residence due to position or employment and the acquired residence is not used, in which case the aforementioned period will begin to run from the date of cessation.
  In these cases, the deduction for the acquisition of housing will be applied until the 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 he may continue to apply deductions for this concept as long as this situation is maintained and the home is not used.
For the purposes of this deduction, annexes and parking spaces acquired jointly with the property are considered to be habitual residence, with a maximum of two, provided that 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 the purchase of a home, the renovation of a home is considered to be any work on it that meets any of the following requirements:
1. That they have been classified or declared as protected actions in the field of housing rehabilitation.
2. Those that have as their object the reconstruction of the dwelling by means of the consolidation and treatment of the structures, facades or roofs and other similar operations, provided that the overall cost of the rehabilitation operations exceeds 25% of the purchase price if it had been carried out during the two years prior to the start of the rehabilitation works or, otherwise, of the market value of the dwelling at the time of said start. For these purposes, the proportional part corresponding to the land will be deducted from the purchase price or market value of the home.
For the purposes of the deduction, an extension to a home is considered to be carried out when there is an increase in its habitable surface area, by enclosing the uncovered part or by any other means, permanently and at all times of the year.