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Form 100. Personal Income Tax Declaration 2019

10.9.7. For rehabilitation of the habitual residence

1.5% of the amounts paid in the tax period for the rehabilitation of the home that constitutes or should constitute your habitual residence.

This deduction will be applicable without prejudice to the application of the regional section of the deduction for investment in housing.

Maximum base of the deduction

The maximum base of the deduction will be 9,040 euros per year, both in joint and individual declarations.