10,10,1. For the purchase or renovation of a primary residence for young people and victims of terrorism
Taxpayers can deduct 3% of the amounts paid for the acquisition or renovation of a new home located in the territory of the Autonomous Community of Extremadura, which is subject to certain types of public housing, which is or is going to be established as the main residence of the taxpayer, with the exception of the part corresponding to interest, provided that the following requirements are met:
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The taxpayer has his/her usual residence in the Autonomous Community of Extremadura.
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That at the date of accrual of the tax the taxpayer is less than 36 years old (usually at 31 December).
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The first home is your home.
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That their total taxable income does not exceed 19,000 euros in individual taxation and 24,000 euros in joint taxation
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The aforementioned public protection modalities are only those referred to in Article 23 of Act 3/2001 of 26 April, on standards regulating Quality, Promotion and Access of Housing in Extremadura referring to officially promoted housing in a public or private way and public housing.
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The maximum base of this deduction will be constituted by the annual amount established as a limit for the deduction of the main residence provided for by the regulations. Valid as of 31 December 2012
The deduction percentage will be 5% if the acquisition or renovation occurs in any of the Extremadura population of less than 3,000 inhabitants. In these cases, it will not be required that the property is subject to any of the protection modalities provided for in the previous section. This percentage will be applicable to homes acquired from 1 January 2015.
The rule on checking the equity situation shall be applied with the same requirements as are generally established in the Tax Act.
The application of the deduction for investment in property will require that the verified amount of the taxpayer's assets at the end of the period of the deposit exceeds value that would be verified at the beginning of the check at least in the amount of the investments made, without including interest and other financing expenses.
For these purposes, increases or decreases in value experienced during the tax period will not be counted for the equity elements that at the end of the period continue to form part of the taxpayer's assets
Victims of terrorism
Persons who are victims of terrorism or, failing that, their spouse or common-law partner, or children who are living with them will be entitled to the same deduction from the previous section and with the same requirements, except for the age requirement. Both deductions cannot be made at the same time.
Completion
If the holder of the deduction is a victim of terrorism, they must tick "X" in the box established for this purpose.
The amounts paid by the holder of the deduction will be shown in the next window. If you are in any of these cases, you must indicate that the property is located in rural areas and/or was acquired from 1 January 2015.