10.1.3. For beneficiaries of the grants for protected housing
Taxpayers who have the right to receive grants or financial aid in accordance with the autonomous community regulations of Andalusia for the acquisition or rehabilitation of a primary residence considered as being protected, can apply a deduction of 30 euros in the full regional payment. The deduction is only applicable once, regardless of whether the subsidy is received in full or in instalments, and it will be applied in the tax period in which taxpayers have received the subsidy or aid (if it is full) or the first year of receipt (if it is done in instalments)
In the event of a joint declaration, if there are several beneficiaries of grants for protected housing, the deduction to be applied will also be 30 euros, without multiplying it depending on the number of members of the family unit benefiting from the aid.
The annual income of the family unit in which the taxpayer is integrated must not exceed 2.5 times the IPREM (16,135.07 euros) in the case of special regime protected housing, 3.5 times the IPREM (22,589.10), in the case of protected housing as a general regime and 5.5 times the IPREM (35,497.16 euros) in protected homes of limited prices, in accordance with the provisions of Article 23 of the Andalusia Housing and Rehabilitation Plan 2016-2020.
Annual income of the family unit is considered to be those consisting of the general tax base and the savings tax base.
If you have received grants or financial aid in accordance with the regional regulations of Andalusia for the acquisition or rehabilitation of a primary residence considered as being protected, you must select the protection regime in the drop-down menu.