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Form 100. 2019 Personal Income Tax return

10,15,10. For the first purchase of your main home by taxpayers of age equal to or less than 35 years old

5% Of the amounts paid by the taxpayer during the tax period, including any expenses incurred by them, except interest, to the first purchase of their habitual residence, provided that the following requirements are met: 100

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

  • The age of the taxpayer must be 35 years or less on the date of accrual of the tax.

  • The sum of the general tax base and the gross tax base of the savings is not greater than 15,039.18 euros, equivalent to twice the public indicator of income of multiple bills (IPREM). In a joint tax return, the taxable base of this tax return must 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 are carried out by credit or debit card, bank transfer, nominative cheque or deposit in accounts with credit institutions.

This deduction requires that the amount verified of the taxpayer's assets at the end of the period of the deposit exceeds the value that would be verified at the beginning of the tax, at least the amount of the investments made. For these purposes, the increases or decreases in value experienced during the tax period will not be counted for the assets that at the end of the tax period continue to form part of the taxpayer's assets. 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 primary residence by people with disabilities. "

This deduction cannot be applied for the amounts for which the deduction has been applied "For amounts intended for the acquisition or renovation of a primary residence from public aid."


The window will show the amounts paid that give entitlement to the deduction.

In the event of marriage and if the amount paid corresponds to the spouses in equal parts, 50% of the total amount paid by both spouses will be reflected. 100