10.3.4. For investment in a primary residence considered as being protected
Taxpayers who have the right to receive grants or financial aid for the acquisition or rehabilitation of a primary residence considered to be protected under state or regional regulations will have the right to apply a deduction of 113 euros in the full regional quota.
When two or more taxpayers have the right to apply this deduction for the same assets for the same tax period, their amount will be prorated by equal parts.
Important
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The deduction may only be applied in the year in which the right to obtain the aid is granted and the acquisition or renovation is carried out.
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Mortgage loans with discounted interest will not be subject to grants or grants.
Completion
You must indicate the number of people who have the right to apply the deduction with respect to the same property and the amount paid, without including interest, with the right to deduction.