9.1.1. Acquisition, rehabilitation and expansion of the habitual residence

Taxpayers who meet the following requirements will have the right to apply the deduction for investment in habitual residence for the amounts paid during the year:

Who have legally acquired their habitual residence prior to January 1, 2013.
In the case of rehabilitation works of the habitual residence, amounts have been paid for this concept prior to January 1, 2013, provided that the works are also completed before January 1, 2017.
In the case of expansion of a habitual residence, amounts for this concept have been paid prior to January 1, 2013, provided that, in addition, the works are completed before January 1, 2017.

Furthermore, it is necessary that the taxpayer has made the deduction for said home in 2012 or in previous years, unless he has not been able to make it yet because the amount invested in it has not exceeded the amounts invested in previous homes, in the measure that would have been subject to deduction and, where applicable, the amount of capital gains exempt from reinvestment.

In cases of marital annulment, divorce or judicial separation, the taxpayer may continue to make the deduction for the amounts paid in the tax period for the acquisition of what was their habitual residence during the term of the marriage, as long as they continue to have this condition for the common children and the parent in whose company they remain.

A deduction may also be made for the amounts paid, if applicable, for the acquisition of the home that constitutes or will constitute your habitual residence, in this case the deduction base will be joint for the two homes of (9,040 euros per year).
If, by virtue of the divorce decree, the taxpayer satisfies all the payments of the loan for the acquisition of the habitual residence that was granted jointly to both spouses and for the repayment of which both had been practicing before January 1 of 2013 the deduction for the acquisition of a habitual residence, will be entitled to the application of the deduction for the entire amounts paid for this concept even if they only own 50% of the home because the community property has not been liquidated, both in in the event that the home continues to have habitual status for him and the common children, as well as in the event that the home has such status for the common children and the other parent.
In the event of termination of a condominium over the habitual residence as of January 1, 2013, if one of the parties obtains 100% of the residence, they will have the right to apply 100% of the deduction for acquisition of habitual residence up to a total of 9,040 euros of base provided that said deduction had been applied in a year prior to 2013 in the percentage corresponding to his participation in the condominium with a limit of the amount that the community member who leaves would have had the right to deduct from the date of termination of the condominium. of being the owner of the property if said extinction had not taken place.

The deduction will also be conditional on the fact that the community member who ceases to be the owner has not exhausted the possibility of continuing to make the deduction on the date of termination of the condominium.

Deduction percentages

The deduction percentage applicable to the deduction base will in all cases be 7.50% in the state section, and the percentage established in the respective Autonomous Community and, failing that, 7.50% in the autonomous section.

These percentages apply both to the amounts paid during the year to repay the requested loan, and to the amount paid, if applicable, in cash by the buyer.

The Autonomous Community of Catalonia has established special percentages for the autonomous section of the deduction.

Maximum base of the deduction

The maximum base will be 9,040 euros per year.

This base will be unique for all amounts invested in habitual residence with the exception of those destined for adaptation works and installations in habitual residence due to disability, for which there is an independent deduction base, both deductions being compatible with each other.

Amounts entitled to deduction

The amounts paid for the acquisition or rehabilitation of the home, including the expenses incurred that have been borne by the purchaser.

In the case of external financing, the amortization, the interest, the cost of the variable interest rate risk hedging instruments of the mortgage loans regulated in the nineteenth article of Law 36/2003, of November 11, on measures of economic reform, and other expenses derived from it, such as the premiums for life and fire insurance contracts, provided that they are included in the conditions of the mortgage loans obtained for the acquisition or rehabilitation of the habitual residence.

In the event of application of the aforementioned hedging instruments, the interest paid by the taxpayer will be reduced by the amounts obtained by the application of the aforementioned instrument.

They are not part of the basis of the deduction:

When a habitual residence is acquired having enjoyed the deduction for the acquisition of other previous habitual residences, no deduction may be made for the acquisition or rehabilitation of the new one as long as the amounts invested in it do not exceed those invested in the previous ones, in the extent to which they would have been subject to deduction.
When the disposal of a habitual residence would have generated a capital gain exempt for reinvestment, the deduction base for the acquisition or rehabilitation of the new one will be reduced by the amount of the capital gain to which the rollover exemption applies.

In this case, no deduction may be made for the acquisition of the new one as long as the amounts invested in it do not exceed both the price of the previous one, to the extent that it has been subject to deduction, and the capital gain exempt from reinvestment.

Conservation or repair costs. For these purposes they will have this consideration:
- Those carried out regularly with the purpose of maintaining the normal use of material assets, such as painting, plastering or repairing facilities.
- Those for replacing elements, such as heating installations, elevators, security doors or others.
The amounts that, due to the application of floor clauses, would have been paid by the taxpayer in the year, when before the end of the self-assessment submission period for Personal Income Tax for said year, a refund agreement is reached. of the same with the financial entity, or such return proceeds as a consequence of the execution or compliance of judicial sentences or arbitration awards.
Those amounts paid in previous years by the taxpayer in application of the floor clauses subject to the refund that are allocated directly by the financial institution in the year, after the agreement with the affected taxpayer, judgment or arbitration award, to reduce the principal of the loan. .

Checking the financial situation

The application of the deduction for investment in housing will require that the verified amount of the taxpayer's assets at the end of the tax period exceeds the value shown by its verification at the beginning of the period, at least by the amount of the investments made, without computing interest. and other financing expenses.

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.