10.3.23. For investment in habitual residence that is considered protected

Amount

1. Taxpayers who, during the tax period, acquire or rehabilitate a habitual residence that is considered protected, in accordance with state or regional regulations on the matter, will have the right to apply a deduction of up to 5,000 euros per year.

2. In the event that the expense that gives rise to the right to deduction does not exceed 5,000 euros, the maximum limit of the deduction will be set at the amount of the aforementioned effective expense. The total amount of this deduction may not exceed in any case the maximum set in the previous section.

Requirements and conditions

• The basis of the deduction is the amounts invested during the year in the acquisition or rehabilitation of the home.

  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 for the construction of the home can be taken into account to determine the maximum amount of the deduction.

• The deduction will be applied in those years in which the taxpayer incurs the expense regardless of the date on which the legal acquisition of the home occurs or the rehabilitation work is completed.

• If the taxpayer lacks sufficient full autonomous quota to apply the total deduction in the tax period in which the expense is carried out, the amount not deducted may be applied in the three following tax periods until, if applicable, the amount is exhausted. total of the deduction respecting the limit indicated above. 

  The application of the outstanding amounts from previous years will be carried out after applying the deductions for the year to which the taxpayer is entitled.

• When two or more taxpayers have the right to apply this deduction with respect to the same assets for the same tax period, the maximum amount of the deduction will be prorated among them in equal parts, applying the tax benefit only in the declaration of those who meet the requirements. conditions established to be beneficiaries of it.

• Documentary accreditation of the expenses that generate the right to deduction must be made by invoice or any other means of legal or economic traffic admitted by law.

Incompatibility

This deduction is incompatible with the deduction "For the acquisition or rehabilitation of habitual residence in councils at risk of depopulation."

Completion

It will record the amount paid with the right to deduction and the number of people who have the right to apply it.