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Form 100. 2019 Personal Income Tax return

9,1,4. Completion

Through a data capture window, the program will calculate the amount of the deduction for the acquisition of a primary residence in the different investment modalities.

The amounts invested in the main residence will be entered, according to the following investment modalities:

  1. Data relating to the calculation of the deduction

    • Purchase of the main residence

      1. Date of acquisition

        The date of acquisition of the main residence will be indicated.

      2. Amounts invested in the acquisition with the right to deduction

        The amounts invested in 2019 with the right to deduction will be indicated.

        The maximum amount of investments with the right to deduction (including, where applicable, investments for construction or housing account) will be 9,040 euros per year.

        If there is excess over this amount, it cannot be transferred to future years.

    • Other concepts

      Renovation, construction or extension of the main residence

      The amounts invested in the financial year with the right to deduction, for the renovation, construction or extension of the main residence, with or without financing from others, will be indicated.

  2. Additional data

    • Mortgage loan identification number

      In addition, if the acquisition has been made, in whole or in part, with third-party financing, and this consists exclusively of a single mortgage loan, the identification number of the same must be entered, indicating the one corresponding to the one in force at 31 December 2016 if the loan has been changed during the financial year.

    • Percentage of the mortgage loan that is used for the acquisition

      If the capital of the mortgage loan has not been used in its entirety to purchase the property, it must indicate exclusively the percentage that it has actually allocated to the acquisition.

    • Payments made to the developer or builder

      In addition to indicating in the window section corresponding to rehabilitation, construction or extension the amounts invested with the right to deduction, it must also facilitate, where applicable, payments made directly to the developer or builder regardless of whether they give entitlement to deduction.

      You must also enter the NIF of the property developer or builder.

Works and installations for the adaptation of the main residence: The amounts invested by the taxpayer in works and installations for adaptation for people with disabilities in the main residence will be entered, taking into account that the maximum deduction base cannot exceed 12,080 euros per year.