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Form 100. 2022 Personal Income Tax return

10.3.4. For the acquisition or renovation of a primary residence in connejos en riesgo de desposidente


5% Of the amounts paid during the year for the acquisition or renovation of the main residence in concession areas at risk of depopulation.

This deduction will be 10% when the acquisition or renovation is carried out by taxpayers up to 35 years old, as well as by members of large or single-parent families.

Requirements and conditions

  • The property must be used to set up the taxpayer's main residence and the tax address must be kept in the district at risk of depopulation for at least three years.

    The concept of a primary residence is that established in the Personal Income Tax regulations.

    When the property is considered a main residence, even if it has not been resident for a minimum period of three years in order to apply the deduction, it will be necessary to have had the tax address for three years in the same district at risk of depopulation. In the event of death, the deduction will be applicable in the previous years (if applicable) and also in the case of death.

  • The taxpayer's taxable income cannot exceed 35,000 euros in individual taxation or 45,000 euros in joint taxation.

  • 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 property takes place or the renovation work is completed.

  • 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 by equal parties, applying the tax benefit only to the tax return of those who meet the conditions established to be beneficiaries of the same.

  • For the purposes of the deduction, members of large families are considered to be those taxpayers who form part of a family unit who, on the date of accrual of the tax, hold the large family certificate issued by the competent authority in the field of social services.

  • For the purposes of the deduction, taxpayers who meet the requirements established in the deduction "For single-parent families" are considered to be members of single-parent families

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

Deduction base

The maximum base for this deduction will be 10,000 euros both in individual and joint tax return and will be constituted by the amounts invested during the year in the purchase or renovation of the property. 

In the case of third-party financing, only the amounts repaid from the loan each year are included in the deduction base.


This deduction is incompatible with the deduction "For investment in a primary residence considered to be protected."


  • It will reflect the amounts paid with the right to the deduction.

    In the event of marriage and if the investment corresponds to both spouses in equal parts, 50% of the amounts paid by both will be indicated.

  • Indicate the number of people entitled to the deduction.

  • If you are part of a large or single-parent family, you will mark the box set up for this purpose.

  1. 10,3,4,1. Concessionaires at risk of depopulation