9.1.1.1. Autonomous Community of Catalonia

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

1. In general: 7.5%.

2. 15% If it is the work of upgrading the main residence for people with disabilities.

3. Special scheme: Applicable by taxpayers residing in that Community who have acquired the main residence before 30-07-2011, or paid amounts for its construction before that date, the percentage will be 9%. This percentage may only be applied in the event of the purchase and construction of the main residence, without it being applicable for the cases of renovation or extension of the main residence, or contributions to housing accounts.

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

   1. Be 32 or less years old at the date of accrual of the tax (usually 31de December).

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

   3. Have a degree of disability of 65 per 100 or more.

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

   In order to be able to enjoy the percentage of 9 per 100 of deduction, the total taxable amount, minus the personal and family tax-free threshold, must be included in the taxpayer's personal income tax return for the financial year in which the deduction is applied, not exceeding 30,000 euros.

   In the case of joint taxation, this limit is calculated individually for each of the taxpayers who have the right to the deduction for having made investments in the main residence during the financial year.