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Form 100. Personal Income Tax Declaration 2021

10.15.12. For amounts allocated to the acquisition or rehabilitation of habitual residence from public aid

Amount

The corresponding amount may be deducted from the following:

  • 102 euros per taxpayer, provided that they have effectively allocated, during the tax period, the amounts from a subsidy to the acquisition or rehabilitation of the home that constitutes or will constitute their habitual residence for this purpose granted by the Generalitat from its own budget or that of the State.

    When the aid is allocated in several tax periods, the amount of the deduction will be prorated between the years in which such allocation occurs.

  • The amount resulting from applying the average rate of general regional tax on the amount of public aid provided that it has actually been allocated, during the tax period, to the acquisition or rehabilitation of the home that constitutes or will constitute your habitual residence, the amounts from public aid for this purpose granted by the Generalitat, charged to its own budget or that of the State, in the field of building rehabilitation and regeneration and urban renewal in those neighborhoods or groups of buildings and homes that require demolition and replacement of its buildings, the redevelopment of its free spaces or the review of its equipment and provisions, including, where appropriate, the temporary relocation of residents.

When the requirements for both are met, the taxpayer must choose to apply the 102 euros or the amount resulting from applying the average rate of regional general tax on the amount of public aid.

Requirements and conditions

  • The concept of habitual residence and its acquisition and rehabilitation will be that included in the state regulations regulating the tax.

  • The application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that entitles its application to be carried out by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions.

  • This deduction requires that the verified amount of the taxpayer's assets at the end of the tax period exceeds the value that its verification showed at the beginning of the period, by at least the amount of the investments made.

    For these purposes, the increases or decreases in value experienced during the tax period by the assets that at the end of the period continue to form part of the taxpayer's assets will not be computed.

Incompatibility

This deduction is incompatible, for the same amounts, with the deduction "For the first acquisition of their habitual residence by taxpayers aged 35 or younger" and with the deduction "For the acquisition of their habitual residence by a person with a disability."

Completion

Depending on your situation, you will complete section A) or section B), taking into account that both sections are incompatible with each other.

If you complete section A), you will mark the box provided for this purpose, additionally indicating the number of years in which the public aid received will be allocated.

If you complete section B), you will enter the amount of the aid received.