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Form 100. Personal Income Tax Declaration 2021

10.1.3. For investment in habitual residence that is considered protected and for young people

Deduction for investment in habitual residence that is considered protected.

For the amounts paid in the tax period for the acquisition, or rehabilitation of the property that constitutes or will constitute the taxpayer's habitual residence, a deduction of 2% will be applied as long as the following are met requirements:

  1. That the home has the classification of protected according to the regulations of the Andalusian Autonomous Community on the date of accrual of the tax.

  2. The annual income of the family unit in which the taxpayer is integrated must not exceed 2.5 times the IPREM in the case of protected housing under the special regime, 4 times the IPREM in the case of protected housing under the general regime and 5.5 times the IPREM in limited-price protected housing, in accordance with the provisions of the Vive en Andalucía Plan for housing, rehabilitation and urban regeneration of Andalusia 2020-2030, which has replaced the Andalusia Housing and Rehabilitation Plan 2016 -202.

    The IPREM that is taken as a reference in 2021 is €6,778.80.

  3. The annual income of the family unit is considered to be that composed of the general tax base and the savings tax base.

  4. The acquisition, or rehabilitation of the home, according to the date of the acquisition or works contract, must have started on January 1, 2003.

Deduction for investment in habitual residence for young people

For the amounts paid in the tax period for the acquisition or rehabilitation of the home that constitutes or will constitute the taxpayer's habitual residence, a deduction of 3% will be applied as long as the following are met requirements:

    1. The taxpayer must be under 35 years of age on the date the tax accrues. In the case of joint taxation, the age requirement must be met by at least one of the spouses, or, where applicable, the father or mother in the case of single-parent families.

    2. The sum of the general tax bases and savings must not exceed 19,000 euros in individual taxation or 24,000 euros in joint taxation.

    3. The acquisition or rehabilitation of the home, according to the date of the acquisition or works contract, must have started on January 1, 2003.

    4. This deduction will be incompatible with the deduction for investment in a primary residence that is considered protected.

Deduction base

The base and maximum limit of the above deductions will be 9,040 euros, in accordance with the requirements and circumstances provided for in the state personal income tax regulations for the deduction for investment in habitual residence in force on December 31, 2012.

Incompatibility

The deductions for investment in protected primary residence and for investment in primary residence by young people mentioned above are incompatible with each other.

Completion

It must record the amount of the investment made by the taxpayer. In the case of marriage, if both spouses have paid the amounts equally, you must indicate 50% of the total amounts paid.

If the habitual residence is classified as protected, the housing protection regime must be indicated.