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Form 100. Personal Income Tax Return 2022

10.5.11. For investment in primary residence

Amount

  • 5.00 % if the income (general and savings tax base) is less than 16,500 euros.

  • 3.50% if income (general and savings tax base) is equal to or greater than 16,500 and less than 33,000 euros.

Requirements and conditions

  • The deduction will be applied for the acquisition of the dwelling that constitutes or will constitute the habitual residence of the taxpayer under the same terms and with the same requirements demanded in the state tax regulations, in force as of January 1, 2012, for the application of the deduction for this concept.

  • Taxpayers will not lose the right to the deduction applied to the full regional IRPF rate for the amounts paid for this concept even though their habitual residences have been destroyed by the volcanic eruption of La Palma, and may continue to apply this deduction for the amounts that they may continue to pay.

  • The deduction will not apply to amounts allocated to the rehabilitation, reform or adaptation of the habitual residence due to disability.

Joint deduction limit

The sum of the amount of this deduction together with the regional deductions "For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of Cultural Interest", "For energy rehabilitation works of the habitual residence" and "For works to adapt the habitual residence by people with disabilities" may not exceed 15% of the regional total quota.

Completion

You must record the amounts paid with the right to deduction