10.2.6. For the acquisition of habitual residence by victims of terrorism

Taxpayers who are victims of terrorism or, failing that and in this order, their spouse or common-law partner or children who have been living with them, may deduct 3% of the amounts paid during the tax period for the purchase of a new home.

Requirements

• The dwelling must be located in the territory of the Autonomous Community of Aragon provided that the dwelling constitutes or will constitute the habitual residence of the taxpayer.

• The home must be covered by some form of public housing protection.

Maximum deduction base

The maximum deduction base will be 9,040 euros per year and will consist of the amounts paid for the acquisition, including the expenses incurred by the purchaser and, in the case of external financing, the amortization, interest, the cost of the instruments to cover the variable interest rate risk of mortgage loans regulated in article 19 of Law 36/2003, and other expenses derived from it.

The concept of acquisition of a habitual residence and its maximum limit will be those established by the state regulations in force as of December 31, 2012, as well as the requirement to verify the taxpayer's financial situation.

Completion

The amount paid with the right to the deduction will be reflected in the window.

In the case of marriage when both spouses are entitled to the deduction, 50% of the total amounts invested with the right to the deduction will be reflected.