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Form 100. Personal Income Tax Declaration 2021

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

Amount

10% of the amounts paid during the year for the acquisition or rehabilitation of the aforementioned home.

Requirements and conditions

  • Taxpayers up to 35 years of age, members of large or single-parent families who acquire or rehabilitate a home located in rural areas at risk of depopulation located in the Principality of Asturias that will constitute 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, hold 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 are responsible for descendants are considered members of single-parent families, as long as they do not live with any other person other than the aforementioned descendants, unless they are ascendants who generate the right to the application. of the minimum by ascendants.

  • The property must be used to constitute 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 that established in the IRPF regulations.

    When the home is considered a habitual residence, despite not having resided there 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 apply 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 rehabilitated, even if on that date it does not constitute the taxpayer's habitual home.

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

  • When two or more taxpayers are entitled to the application of this deduction with respect to the same assets for the same tax period, each one will apply the deduction for the amounts that they actually satisfy, although the maximum base of the deduction will be prorated between 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 of this deduction will be 10,000 euros both in individual and joint declarations.

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

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

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

Completion

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

    In the case of marriage and if the investment corresponds to both spouses in equal shares, 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 must check the box provided for this purpose.