10.3.4. For the acquisition or rehabilitation of habitual housing in rural areas at risk of depopulation

Amount

10% of the amounts paid during the year for the acquisition or renovation of the aforementioned property.

Requirements and conditions

• Taxpayers up to 35 years of age, members of large or single-parent families who purchase or renovate a home located in rural areas at risk of depopulation in the Principality of Asturias that will be their habitual residence, may apply the deduction.

• For the purposes of the deduction, taxpayers who are part of a family unit that, on the date of accrual of the tax, holds the title of large family issued by the competent authority in matters of social services, are considered members of large families.

• For the purposes of the deduction, taxpayers who have dependents are considered members of single-parent families, provided that they do not live with any other person other than the aforementioned descendants, unless they are ascendants who generate the right to apply the minimum for ascendants.

• The property must be used as the taxpayer's habitual residence and the tax domicile must be maintained in the rural area at risk of depopulation for at least three years.

  The concept of habitual residence is the one established in the regulations of IRPF .

  When the home is considered a habitual residence, despite not having resided in it for a minimum period of three years, in order to apply the deduction it will be necessary to have had the tax domicile for three years in the same area with risk of depopulation. In the event of death, the deduction will be applicable in the previous years (if applicable) and also in the year of death.

• The deduction will be applied in the tax period in which the home is acquired or the renovation begins, even if at that date it is not the taxpayer's habitual residence.

• The taxpayer's taxable base cannot exceed 25,009 euros for individual taxation or 35,240 euros for joint taxation.

• When two or more taxpayers are entitled to apply this deduction with respect to the same assets for the same tax period, each will apply the deduction for the amounts that they actually pay, although the maximum base of the deduction will be prorated among them in equal parts.

• For the purposes of this deduction, rural areas at risk of depopulation will be considered those determined by the resolution of the Ministry of Finance.

  BOPA Resolution

Deduction base

The maximum base for this deduction will be 10,000 euros for both individual and joint tax returns.

The maximum deduction base will be prorated equally among the number of taxpayers entitled to the deduction.

In the case of external financing, only the amounts amortized from the loan in each year form part of the deduction base.

The amounts paid during the tax period of the acquisition, while the home is under construction, form part of the deduction base.

Completion

• It will reflect the amounts paid with the right to the deduction.

  In the case of marriage and if the investment corresponds to both spouses in equal parts, 50% of the amounts paid by both will be indicated.

• It will indicate the number of people entitled to the deduction.

• If you are part of a large or single-parent family, you will check the box provided for this purpose.