10.3.4. For acquisition or rehabilitation of habitual residence in councils at risk of depopulation
Amount
5% of the amounts paid during the year for the acquisition or rehabilitation of primary residences in councils at risk of depopulation.
This deduction will be 10% when the acquisition or rehabilitation is carried out by taxpayers up to 35 years old, as well as by members of large or single-parent families.
Requirements and conditions
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The property must be used to constitute the taxpayer's habitual residence and the tax domicile must be maintained in the council 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 council at risk of depopulation. In the event of death, the deduction will be applicable in the previous years (if applicable) and also in the year of death.
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The taxpayer's tax base cannot exceed 35,000 euros in individual taxation or 45,000 euros in joint taxation.
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This deduction will be applicable to 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.
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When more than one taxpayer has the right to apply the deduction for the same assets for the same tax period, the maximum base 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.
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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.
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For the purposes of the deduction, taxpayers who meet the requirements established in the deduction "For single-parent families" are considered members of single-parent families.
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Documentary accreditation of expenses that generate the right to deduction must be made by invoice or any other means of legal or economic traffic admitted by law.
Deduction base
The maximum base of this deduction will be 10,000 euros both in individual and joint declarations and will be constituted by 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.
Incompatibility
This deduction is incompatible with the deduction "For investment in habitual residence that is considered protected."
Completion
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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.
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It will indicate the number of people entitled to the deduction.
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If you are part of a large or single-parent family, you must check the box provided for this purpose.