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Form 100. 2019 Personal Income Tax return

10.2.9. For the purchase or renovation of a home in rural or similar areas

The taxpayer may apply a deduction of 5% for the amounts paid for the purchase or renovation of the home that constitutes or is going to be established in the main residence, provided that the following requirements are met:

  • The taxpayer has his/her usual residence in the Autonomous Community of Aragón.

  • That at the date of accrual of the tax he is less than 36 years old.

  • The first home is your home.

  • The property is located in a municipality of Aragonese with less than 3,000 inhabitants, or alternatively, in a smaller local entity or in a single town, which are separated or differentiated from the capital of the municipality to which they belong.

  • The amount resulting from the sum of the general tax base and the gross tax base of the savings, minus the tax-free threshold per taxpayer and the tax-free threshold per descendant, shall not be greater than 35,000 euros in a joint tax return and 21,000 euros in an individual tax return.

The deduction will only be applicable when the taxpayer has not owned any other home, or is not their habitual residence.

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.

This deduction will only apply to acquisitions or renovations of residences in rural areas carried out from 1 January 2012.


A window will open for data capture, in which the amount paid with the right to deduction must be indicated.