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Form 100. 2019 Personal Income Tax return

10.8.2. For the purchase of housing by young people in rural areas

15% Of the amounts paid in the period in question for the purchase or renovation of the property to be established as the taxpayer's habitual residence in the territory of the Community of Castile and León. 100 The deduction will also apply to cases of construction of the main residence, when the taxpayer pays the expenses derived from the execution of the works, or they deliver amounts on account to the developer, provided that they are completed within a period not exceeding four years from the start of the investment.

The concept of home renovation is that set out in article 20.Uno.22.B of Law 37/1992, of 28 December, on Value Added Tax, or the standard that supports you. 

For the purposes of article 20.Uno.22.B of Law 37/1992 of 28 December, on Value Added Tax, the following requirements are building renovation works: 

1. That their main purpose is to rebuild them, understanding that this requirement is met when more than 50% of the total cost of rehabilitation project is run with construction or treatment of structural elements, façades or cubier or with works similar or related to renovation work. 

2. That the total cost of the works referred to in the project exceeds 25% of the building's acquisition price if the renovation work had been carried out during the two years immediately prior to the start of the renovation work or, otherwise, the market value that it had the building or part of it at the time of that start. For these purposes, the proportional part corresponding to the land will be deducted from the acquisition price or market value of the building.


  • The taxpayer must have his/her usual residence in the Community of Castile and León and that at the date of accrual of the tax he/she is less than 36 years old.

  • The first home is considered to be the first home for the taxpayer when they do not have or have had any full ownership rights of at least fifty percent of another home.

  • The property is in a town (municipality) in the Community of Castile and León, excluding those with more than 10,000 inhabitants, or those with more than 3,000 inhabitants and less than 30 kilometres from the capital of the province. This requirement must be met at the time of the purchase or renovation of the property. In the case of construction of a main residence, this requirement must be met when the first payment of the expenses derived from the execution of the works is made or, where applicable, the first delivery of the corresponding account to the property developer. From 2016, the concept of population was modified for the purposes of applying this tax benefit, with the number of inhabitants of the population being relevant (INE Population Unit Code) and not the number of inhabitants of the whole municipality. The Regional Government's Department of Finance will publish the list of municipalities to which it applies.

  • The property has a value, for the purposes of the tax that is serious, less than 135,000.00 euros for acquisitions made from 1 January 2016.

  • That it is a new construction home or a renovation rated as a protected action in accordance with the corresponding state plans or regional residents'home.A new home is considered to be a home whose acquisition represents the first transfer of the property after the declaration of new construction, provided that three years have not passed since it. It is also considered a newly constructed property when the taxpayer directly pays the expenses derived from the execution of the works.

  • The acquisition or renovation of the property takes place from 1 January 2005.

  • The total taxable amount, minus the personal and family tax-free threshold, does not exceed 18,900 euros if the tax is individual or 31,500 euros if it is a joint tax payment. This requirement will be controlled by the program.

  • The application of the deduction will require that the verified amount of the taxpayer's assets at the end of the tax period exceeds the value that it would yield check at the beginning of the same at least the amount of the investments made, in accordance with the requirements established in general in the Personal Income Tax regulations.

Maximum deduction base

The maximum base for this deduction will be 9,040 euros per year, and it will be constituted by the amounts paid for the purchase or renovation of the property , including expenses incurred by the acquirer and, in the case of third-party financing, depreciation, interest, cost of the hedging instruments for the variable interest rate risk of mortgage loans regulated in article nineteen of Act 36 / 2003, of 11 November, on Economic Reform Measures, and other expenses derived therefrom. In the event of the application of the aforementioned hedging instruments, the interest paid by the taxpayer will be reduced in the amounts obtained by application of the aforementioned instrument.

Loss of the right to deduction

When, in tax periods subsequent to the application, the taxpayer loses the right, in whole or in part, to the deductions made, it will be obliged to add to the autonomous community's monthly payment accrued in the year in which the requirements have been breached the amounts unduly deducted, plus late payment interest referred to in Article 26,6 of Law 58/2003 of 17 December, General Tax.


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

In the event of marriage, when the amount paid corresponds to the spouses in equal parts, 50% of the total amounts paid by both will be reflected. 100

List of towns excluded from the application of the deduction in 2019 (for acquisitions or renovations carried out in 2019):

  1. Towns with more than 10,000 inhabitants or more than 3,000 inhabitants with less than 30 km of the capital of the province