10.10.1. For acquisition or rehabilitation of habitual residence for young people and for victims of terrorism
For the 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 located in the territory of the Autonomous Community of Extremadura, covered by certain types of public housing, which constitutes or will constitute the taxpayer's habitual residence, with the exception of the part thereof 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 the tax becomes due, the taxpayer is under 36 years of age (normally on December 31).
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That it is a new home.
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That the total taxable 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 mentioned are only those contemplated in article 23 of Law 3/2001, of April 26, on regulations governing the Quality, Promotion and Access to Housing in Extremadura, referring to officially protected housing promoted publicly or privately and Public Promotion housing.
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The maximum base for this deduction will be the annual amount established as the limit for the deduction for habitual residence contemplated by the state regulations in force as of December 31, 2012.
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The deduction percentage will be 5% if the acquisition or rehabilitation takes place in any of the municipalities or minor local entities of Extremadura with a population of less than 3,000 inhabitants.
In these cases, the requirement that the dwelling 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 has had his habitual residence in these 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 meets the requirement of residence in said municipalities or entities). In the case of large families residing in these municipalities or smaller local entities, there will be no limit on taxable 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 same by at least the amount of the investments made, without taking into account the interest and other financing costs.
For these purposes, increases or decreases in value experienced during the tax period by assets that at the end of the period continue to form part of the taxpayer's assets will not be computed.
For the acquisition or rehabilitation of housing for victims of terrorism
People who are victims of terrorism or, failing that and in this order, their spouse or common-law partner or children who were living with them, will be entitled to the same deduction as in the previous section and with the same requirements, except for the age requirement.
Both deductions cannot be made simultaneously.
Incompatibility
This deduction is incompatible with the deduction "For the acquisition or rehabilitation of habitual housing 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 will tick the box provided for this purpose.
If you have had your habitual residence in said municipalities or smaller local entities and you 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 deduction holder without including the interest and the amount of the subsidies received.
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If the deduction holder is a victim of terrorism, he or she must check the box provided for this purpose.
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If the purchase or renovation was carried out after 1 January 2015 and the property is located in a municipality or smaller entity with a population of less than 3,000 inhabitants, check the corresponding box.