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Form 100. Personal Income Tax Return 2021

9.1.1.3. Autonomous Community of Catalonia

The Autonomous Community of Catalonia has established the following deduction percentages in the autonomous section:

  1. In general : 7.5%.

  2. 15% if it involves works to adapt the habitual residence of people with disabilities.

  3. Special regime : Applicable to taxpayers residing in that Community who had acquired their habitual residence before 30-07-2011, or paid amounts for its construction before said date, the percentage will be 9%. This percentage may only be applied in the case of the acquisition and construction of a primary residence, and may not be applied in cases of renovation or extension of the primary residence, or contributions to housing accounts.

    For the 9% rate to be applied, one of the following circumstances must occur:

    1. Be 32 years of age or younger on the tax accrual date (normally, December 31).

    2. Having been unemployed for 183 days or more during the year.

    3. Have a disability level equal to or greater than 65%.

    4. Be part of a family unit that includes at least one child on the tax accrual date.

    In order to benefit from the 9% deduction, the total taxable base, less the personal and family minimum, in the taxpayer's personal income tax return for the year in which the deduction is applied must not exceed 30,000 euros.

    In the case of joint taxation, this limit is calculated individually for each of the taxpayers who are entitled to the deduction for having made investments in their habitual residence during the year.