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Form 100. Personal Income Tax Declaration 2019

10.15.10. For the first acquisition of their habitual residence by taxpayers aged 35 or under

5 per 100 of the amounts allocated by the taxpayer during the tax period may be deducted, including the expenses incurred by him, except interest, for the first acquisition of his habitual residence , provided the following requirements are met:

  • It must be the first acquisition (including the construction of the taxpayer's habitual residence).

  • The taxpayer's age must be equal to or less than 35 years on the date the tax accrues.

  • That the sum of the general tax base and the savings tax base not exceed 15,039.18 euros, equivalent to twice the public multiple-effect income indicator (IPREM). In a joint declaration, it will be necessary that the tax base of said declaration does not exceed this amount.

  • The application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that entitles its application to be carried out by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions.

This deduction requires that the verified amount of the taxpayer's assets at the end of the tax period exceeds the value that its verification showed at the beginning of the period, by at least the amount of the investments made. For these purposes, the increases or decreases in value experienced during the tax period by the assets that at the end of the period continue to form part of the taxpayer's assets will not be computed. This requirement is applied jointly for all deductions for which it is required.


The application of this deduction is compatible with the deduction for the acquisition of a habitual residence by people with disabilities."

This deduction cannot be applied for the amounts for which the deduction "For amounts intended for the acquisition or rehabilitation of habitual residence from public aid" would have been applied.


The amounts paid that give the right to the deduction will be reflected in the window.

In the case of marriage and if the amount paid corresponds to the spouses equally, 50% of the total amount paid by both spouses will be reflected.