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Form 100. 2019 Personal Income Tax return

10.1.4. For investment in a primary residence considered as being protected and by young people

  • Deduction for investment in a primary residence considered as being protected.

    For the amounts paid in the tax period for the acquisition or renovation of the property that constitutes or is going to be incorporated the taxpayer's habitual residence, a deduction of 2% will be applied, provided that the following requirements are met: 100

    1. The property has the certificate of protection according to the regulations of the Autonomous Community of Andalusia on the date of accrual of the tax.

    2.  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 (35,497.56 euros) in protected homes of limited prices, in accordance with the provisions of Article 23 of the Andalucia Housing and Rehabilitation Plan 2016-2020.

    3.  Annual income of the family unit is considered to be those consisting of the general tax base and the savings tax base

    4.  The purchase or renovation of the property, according to the date of the purchase or construction contract, must have been initiated from 1 January 2003.

    5. E) This deduction will be incompatible with the deduction for investment in primary residence by young people.

  • Deduction for investment in primary residence by young people

    For the amounts paid in the tax period for the acquisition or renovation of the property that constitutes or is going to be established by the taxpayer's habitual residence, a deduction of 3 per 100 will be applied, provided that the following requirements are met:

    1. The taxpayer must be under 35 years old on the date of accrual of the tax. In the event of joint taxation, the age requirement must be met by at least one of the spouses, or, where applicable, the parent in the case of single-parent families.

    2. The sum of the general tax bases and the savings must not exceed 19,000 euros in individual taxation or 24,000 euros in joint taxation.

    3. The purchase or renovation of the property, according to the date of the purchase or construction contract, must have been initiated from 1 January 2003.

    4. This deduction will be incompatible with the deduction for investment in a primary residence considered as being protected.

Deduction base

The base and maximum limit of the deductions provided for in the previous sections will be 9,040 euros, in accordance with the requirements and circumstances provided for in the state regulations on Personal Income Tax for the deduction for investment in the main residence in force at 31 December 2012.

Completion

You must enter the amount of the investment made by the taxpayer. In the event of marriage, if both spouses have paid the amounts in equal parts, they must indicate 50% of the total amounts paid. 100

If the main residence has the protected status, it must indicate the protection regime for the property.