10.3.4. For investment in habitual residence that is considered protected

Taxpayers who are entitled to receive subsidies or financial aid for the acquisition or rehabilitation of a habitual residence that is considered protected according to state or regional regulations will have the right to apply, in the total regional quota, a deduction of 113 euros.

When two or more taxpayers are entitled to apply this deduction in respect of the same assets for the same tax period, its amount will be prorated among them in equal parts.

Completion

You must indicate that you are entitled to the deduction by checking the box provided for this purpose and the number of people who, with respect to the same dwelling, are entitled to apply the deduction.