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Form 100. Personal Income Tax Return 2022

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 the habitual residence in municipalities at risk of depopulation.

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

Requirements and conditions

  • The property must be used as the taxpayer's habitual residence and the tax domicile must be maintained in the municipality at risk of depopulation for at least three years.

    The concept of habitual residence is the one established in the regulations of IRPF .

    When the home is considered a habitual residence despite not having resided in it 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 municipality 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.

  • The taxpayer's taxable base cannot exceed 35,000 euros for individual taxation or 45,000 euros for 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 home takes place or the rehabilitation work is completed.

  • When more than one taxpayer is entitled 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, with the tax benefit being applied only to the declaration of those who meet the conditions established to be beneficiaries of the same.

  • For the purposes of the deduction, taxpayers who are part of a family unit that, on the date of accrual of the tax, holds the title of large family issued by the competent authority in matters of social services, are considered members of large families.

  • 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.

  • Documentary evidence of expenses that generate the right to deduction must be provided by means of an invoice or any other means of legal or economic transactions permitted by law.

Deduction base

The maximum base for this deduction will be 10,000 euros, both in individual and joint tax returns, and will be made up of the amounts invested during the year in the acquisition or renovation of the home. 

In the case of external financing, only the amounts amortized from the loan in each year form part of the deduction base.

Incompatibility

This deduction is incompatible with the deduction "For investment in habitual residence that is considered protected."

Completion

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

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

  • It will indicate the number of people entitled to the deduction.

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

  1. 10.3.4.1. Councils at risk of depopulation