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Form 100. Personal Income Tax Declaration 2022

10.2.6. For acquisition of habitual residence by victims of terrorism

Amount

Taxpayers who are victims of terrorism or, failing that and in this order, their spouse or de facto partner or children who live with them, may deduct 3% of the amounts paid during the tax period for the acquisition of a new home.

Requirements

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

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

Maximum base of the deduction

The maximum base of the deduction will be 9,040 euros annually and will consist of the amounts paid for the acquisition, including the expenses incurred that have been borne by the acquirer, and in the case of financing third party, amortization, interest, the cost of risk hedging instruments for the variable interest rate of mortgage loans regulated in article 19 of Law 36/2003, and other expenses derived therefrom.

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

Completion

The window will reflect the amount paid with the right to deduction.

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