Skip to main content
Form 100. 2019 Personal Income Tax return

10,15,12. For amounts intended for the purchase or renovation of a primary residence from public aid

Amount

The amount applicable from the following may be deducted:

  • 102 Euros per taxpayer, provided that they have effectively allocated, during the tax period, to the purchase or renovation of the property that constitute or are going to constitute your habitual residence, the amounts from a grant for this purpose granted by the Generalitat, charged to your own budget or that of the State. When the aid is allocated in several tax periods, the amount of the deduction will be prorated among the years in which such allocation occurs.
  • The amount resulting from applying the average autonomous general tax rate on the amount of the public aid, provided that the the taxpayer has effectively allocated, during the tax period, to the acquisition or renovation of the property that it constitutes or is going to constitute its habitual residence, the amounts from the public aid granted by the Government, charged to its own budget or to the State, in the scope of the urban renovation and regeneration and renovation in neighbourhoods or complexes of buildings and homes that require the demolition and replacement of their buildings, the re-urbanisation of their free spaces or the review of their facilities and facilities, including, where applicable, the temporary relocation of residents. For these purposes, the concept of habitual residence and the acquisition and renovation of the property set out in the state tax regulations will be applied.

When the requirements for both are met, the taxpayer must choose to apply the 102 euros or the amount resulting from applying the average autonomous community general tax rate on the amount of the public aid.

  • 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 is incompatible, for the same amounts, with the deduction "For the first purchase of your main residence by taxpayers of age equal to or less than 35 years old" and with the deduction "For the acquisition of a primary residence by a person with disabilities."
  • 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.

Completion

If you meet the requirements for applying the deduction, you must check the box set up for this purpose with an "X." In addition, you must indicate the number of years in which the public aid received will be allocated.