10.14.14. For investment in the habitual residence of young people under 36 years of age

Taxpayers may deduct 15 percent of the amounts paid in the year for the acquisition, construction, expansion or rehabilitation of the primary residence with the following requirements:

• The taxpayer must be under 36 years of age on the date the tax accrues (normally December 31).
• The home constitutes or will constitute the taxpayer's habitual residence.
• The home must have been acquired after January 1, 2013, or the rehabilitation started after that date.

The maximum annual base of this deduction will be 9,000 euros.

This deduction is incompatible with the regional deductions " For the amounts invested in rehabilitation works of the habitual residence" and "For amounts invested in the acquisition or construction of habitual residence for young people", for those young people who had acquired or rehabilitated their home before January 1, 2013.

When the above circumstance occurs, the taxpayer will continue to apply these deductions and this deduction cannot be applied for investment in the habitual residence of young people under 36 years of age.

Completion

You must directly include, in the box provided for this purpose, the amounts paid with the right to deduction. The program will apply a 15 percent deduction to that amount.