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Form 100. 2020 Personal Income Tax Return Declaration

10.13.1. For investment in a habitual residence by young people aged 35 or under (including the transitional regime)

Deduction amount

5 per 100 of the amounts paid in the year for the acquisition, construction, expansion or rehabilitation of the home that constitutes or will constitute the taxpayer's habitual residence.

Requirements

Taxpayers who meet the following requirements may apply this deduction even if they have made the investment in their primary residence as of January 1, 2013.

  • That they have their habitual residence in the Region of Murcia.
  • Who are 35 years old or younger on the date the tax accrues.
  • That the sum of the general tax base and savings is less than 24,107.20 euros, provided that the tax base of savings does not exceed the amount of 1,800 euros.
  • In the case of the acquisition or expansion of a home, it must be newly built homes. A newly built home will be considered one whose acquisition represents the first transfer thereof after the declaration of new construction, provided that three years have not elapsed since said declaration.
  • In the case of housing rehabilitation, works in it that meet the following requirements will be considered:
    • That have been qualified or declared as a protected action in the field of housing rehabilitation in the terms provided for in Royal Decree 2066/2008, of December 12, which regulates the State Housing and Rehabilitation Plan 2009-2012, or with those state or regional regulations that replace them.
    • Those established in the regulations governing the Personal Income Tax in the wording in force as of December 31, 2012.

The deduction will require that the verified amount of the taxable person's assets, at the end of the tax period, exceeds the value that its verification yields at the end of the same, at least in the amount of the investments made, in accordance with the requirements established with general nature by the state regulations regulating personal income tax.

Limits

The maximum base of the amounts paid with the right to this deduction will be constituted by the result of subtracting from the amount of 9,040 euros those amounts that constitute for the taxpayer the base of said state deduction, excluding, where appropriate, the amounts destined for construction works. adaptation of the habitual residence due to disability, and in no case can the difference be negative.

The rules established in state legislation in the wording in force as of December 31, 2012 are also applicable in relation to this deduction for cases in which deductions have been made for a previous habitual residence or the latter has been transferred obtaining a capital gain. that has been considered exempt due to reinvestment, as well as the requirement to increase the taxpayer's assets, at least in the amount of the investments entitled to the deduction.

The maximum amount of this deduction may not exceed 300 euros for both individual and joint taxation.

Transitional scheme

If the taxpayer applied the regional deduction for investment in primary residence in 1998, 1999 or 2000, he or she may apply a deduction of 2 per 100 of the amounts paid in the year for the acquisition or rehabilitation of said home.

This deduction will be 3 per 100 if the general tax base less the personal and family minimum is less than 24,200 euros and the savings tax base does not exceed 1,800 euros.

In both cases and in the case of acquisition, the requirement that the habitual residence be newly built must be met.

This deduction will be applicable regardless of age.

Taxpayers who applied the regional deductions for the acquisition of housing for young people residing in the Autonomous Community in the Region of Murcia, established for the years 2001 to 2013, may apply this deduction for investment in habitual housing for young people, provided they meet the requirements demanded for this and, in particular, that of age.

With respect to the same home, the transitional regime of the regional deduction for investment in a habitual residence is incompatible with the application of the general regime of the aforementioned deduction.

Completion

The window will reflect the amounts paid that give rise to the right to the deduction, taking into account the limitations indicated in the "basis of the deduction" section.

In the case of marriage and if the amount paid corresponds to the spouses equally, 50% of the total amounts paid by both will be reflected.

If the taxpayer applied the regional deduction for investment in habitual residence in 1998, 1999 or 2000 and wishes to apply the Transitional Regime, they must indicate "Yes" in the box established for this purpose in the window data capture.