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Form 100. Personal Income Tax Declaration 2019 Autonomous Community of Catalonia

The Autonomous Community of Catalonia has established the following deduction percentages in the autonomous section:

  1. In general: 7.5%.

  2. 15% if it involves works to adapt the habitual residence of people with disabilities .
  3. Special scheme: applicable to taxpayers residing in that Community who had acquired the habitual residence before 07-30-2011, or paid amounts for the construction of the same before said date, the percentage will be 9% . This percentage can only be applied in the case of acquisition and construction of the habitual residence, and cannot be applied to cases of rehabilitation or expansion of the habitual residence, or contributions to housing accounts.

    For the application of the 9% percentage, one of the following conditions must be met :

    1. Be 32 years old or younger on the date of tax accrual (normally December 31).

    2. Having been unemployed for 183 days or more during the year.

    3. Have a degree of disability equal to or greater than 65 percent.

    4. Be part of a family unit that includes at least one child on the tax accrual date.

    In order to enjoy the 9 percent deduction percentage, it is necessary that the total tax base, less the personal and family minimum, in the taxpayer's personal income tax return corresponding to the year in which the deduction is applied does not exceed 30,000 euros.

    In the case of joint taxation, this limit is computed individually for each of the taxpayers who are entitled to the deduction for having made investments in their habitual residence during the year.