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Form 100. 2019 Personal Income Tax return

10,5,11. For investment in a primary residence

For the purchase of the property that constitutes or is going to constitute the taxpayer's habitual residence under the same terms and with the same requirements as the following deduction percentages may be applied in the state tax regulations, in force on January 1, 2012:

  • If the income (general tax base and savings base) is less than 15,000 euros: 3.50%.

  • If the income (general tax base and savings base) is equal to or greater than 15,000 and less than 30,000 euros: 2.50%.

The deduction will not be applicable to amounts intended for the rehabilitation, refurbishment or adaptation due to disability of the main residence.

Overall deduction limit

The sum of the amount of this deduction together with that of the Autonomous Community deductions "For amounts allocated by its holders to the restoration, rehabilitation or repair of property declared of Cultural Interest, "For energy renovation works of the main residence" and "For adaptation works of the main residence for people with disabilities "may not exceed 15% of the total autonomous community quota. 100


You must enter the amounts paid with the right to deduction