Skip to main content
Form 100. Personal Income Tax Declaration 2019

10.1.3. For beneficiaries of aid for protected housing

Taxpayers who have the right to receive subsidies or financial aid in application of the regional regulations of Andalusia for the acquisition or rehabilitation of a habitual residence that is considered protected, may apply a deduction of 30 to the full regional quota. euros . The deduction is only applicable once, regardless of whether the subsidy is received in full or in installments, and will be made in the tax period in which the taxpayers received the subsidy or aid (if it is in full) or the first year of its perception (if done fractionally)

In the case of a joint declaration, if there are several beneficiaries of aid for subsidized housing, the deduction to be applied will also be 30 euros, without multiplying it based on the number of members of the family unit who are beneficiaries of the aid.

Requirements

  1. 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 protected housing under the special regime, 3.5 times the IPREM (22,589. 10), in the case of protected housing under the general regime and 5.5 times the IPREM (35,497.16 euros) in protected housing with a limited price, in accordance with the provisions of article 23 of the Housing and Rehabilitation Plan of Andalusia. 2016-2020.

  2. The annual income of the family unit is considered to be that composed of the general tax base and the savings tax base.

Completion

If you have received subsidies or financial aid in application of the regional regulations of Andalusia for the acquisition or rehabilitation of a habitual residence that is considered protected, you must select its protection regime from the drop-down menu.