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Form 100. 2019 Personal Income Tax return

10.2.6. For the purchase of a primary residence for victims of terrorism

 Taxpayers who are victims of terrorism or, failing that, their spouse or common-law partner, or children who are living with them can deduct 3 per 100 from the amounts paid during the tax period for the purchase of a new home.


  • The residence must be the first regular residence of the taxpayer and be located in the territory of the Autonomous Community of Aragón.

  • The property must be housed in a form of public protection of the property.

Maximum deduction base

The maximum deduction base will be 9,040 euros per year and will be constituted by the amounts paid for the acquisition, including the expenses originating that have been paid by the acquirer, and in the case of third-party financing, the amortisation, interest, cost of the instruments of coverage of the variable interest rate risk of mortgage loans regulated by Article 19 of Act 36/2003, and other expenses derived from it.

The concept of acquisition of a primary residence and its maximum limit will be those established by the current state regulations at 31 December 2012, as well as the requirement to check the taxpayer's equity situation.


The window will show the amount paid with the right to the deduction.

In the event of marriage, when both spouses have the right to deduction, 50% of the total amounts invested with the right to deduction will be reflected. 100