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Form 100. 2020 Personal Income Tax Return Declaration

10.3.4. For investment in habitual residence that is considered protected

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

When two or more taxpayers have the right to apply this deduction with respect to the same assets for the same tax period, its amount will be prorated between 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, with respect to the same home, who are entitled to apply the deduction.