10.10.1. For acquisition or rehabilitation of habitual residence for young people and for victims of terrorism
For acquisition or rehabilitation of housing for young people
Amount and requirements
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Taxpayers may deduct 3% of the amounts paid for the acquisition or rehabilitation of a new home that is located in the territory of the Autonomous Community of Extremadura, covered by certain types of housing of public protection, which constitutes or will constitute the taxpayer's habitual residence, with the exception of the part corresponding to interest, provided that the following requirements are met
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That the taxpayer has his habitual residence in the Autonomous Community of Extremadura.
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That on the date of tax accrual the taxpayer is under 36 years of age (normally December 31).
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That it is a new home.
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That the total tax base does not exceed the amount of 19,000 euros in individual taxation and 24,000 euros in joint taxation.
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The public protection modalities cited are only those contemplated in article 23 of Law 3/2001, of April 26, on regulatory standards for the Quality, Promotion and Access of Housing in Extremadura referring to officially protected housing promoted publicly. or private and Public Promotion housing.
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The maximum base of this deduction will be constituted by the annual amount established as the limit for the deduction for habitual residence contemplated by the state regulations in force on December 31, 2012.
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The deduction percentage will be 5% if the acquisition or rehabilitation occurs in any of the municipalities or smaller local entities of Extremadura with a population of less than 3,000 inhabitants.
In these cases, the requirement that the home be covered by any of the protection modalities provided for in the previous section will not be enforceable. This percentage will be applicable to homes purchased after January 1, 2015.
In the event that the taxpayer had his habitual residence in those municipalities or entities, the general and savings tax bases may not exceed 28,000 euros in individual taxation and 45,000 euros in joint taxation (in the case of marriage it is sufficient that one of the spouses meet the residency requirement in said municipalities or entities). In the case of large families residing in said municipalities or smaller local entities, there will be no limit on tax bases.
Habitual residence will be determined in accordance with the criteria established in the Personal Income Tax Law, applying them to the municipality or minor local entity.
Conditions
The rule on verification of the financial situation will be applied with the same requirements that are generally established in the Tax Law.
The application of the deduction for investment in housing will require that the verified amount of the taxpayer's assets at the end of the tax period exceeds the value shown by its verification at the beginning of the period, at least by the amount of the investments made, without computing interest. and other financing expenses.
For these purposes, the increases or decreases in value experienced during the tax period by the assets that at the end of the period continue to form part of the taxpayer's assets will not be computed.
For acquisition or rehabilitation of housing for victims of terrorism
People who have the status of victims of terrorism or, failing that and in this order, their spouse or common-law partner or children who have been living with them, will have the right to the same deduction as in the previous section and with the same requirements. , except the age requirement.
Both deductions cannot be carried out simultaneously.
Incompatibility
This deduction is incompatible with the deduction "For acquisition or rehabilitation of habitual residence in rural areas."
Completion
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If you have had your habitual residence in a municipality or smaller local entity with a population of less than 3,000 inhabitants and you are not part of a large family, you must check the box provided for this purpose.
If you have had your habitual residence in said municipalities or smaller local entities and are part of a large family, you will indicate this by checking the corresponding box.
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It will reflect the amounts paid by the holder of the deduction without including interest and the amount of subsidies received.
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If the holder of the deduction is a victim of terrorism, they must check the box established for this purpose.
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If the acquisition or rehabilitation has been carried out after January 1, 2015 and the home is located in a municipality or smaller entity with a population of less than 3,000 inhabitants, check the corresponding box.