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Form 100. Personal Income Tax Return 2023

10.12.17. For the acquisition of a habitual residence due to the birth or adoption of children

Amount 

Taxpayers who acquire, as a result of the birth or adoption of children, a home that constitutes the habitual residence of their family unit may deduct 10% of the purchase price.

The amount of the deduction will be prorated in tenths and will be applied in the tax period in which the acquisition takes place the following , without the applicable annual deduction exceeding in both individual and joint taxation.

Requirements and conditions

  1. The deduction is only applicable to amounts paid from 1 January 2023 for purchases of primary residences that occur after this date.

  2. The purchase price will be considered to be the actual amount for which it is made, plus the expenses and taxes inherent to said acquisition such as direct and indirect taxes, registration, notary, etc.

    The costs incurred in applying for and obtaining a mortgage loan to finance the purchase will not be included as they are not part of the price of the property.

    When the payment of expenses and taxes is made in a tax period after the acquisition, the amount paid may be included in the deduction base. In this case, the deduction percentage will be applied to the new base determined by the inclusion of said expenses and the result must be prorated in the remaining tax periods in which the deduction is applicable, including the year in which they are paid. The time limit for applying the deduction will continue to be the tax period in which the home is acquired and the following nine periods.

  3. The home must be acquired within three years, counting from date to date, from the birth or adoption of a child for whom the child is entitled to the application of the minimum for descendants and must be actually inhabited within twelve months of its acquisition.

  4. The acquired home must constitute the habitual residence of the taxpayer's family unit, in accordance with the definition and requirements established in the Personal Income Tax Law.

    In the tax period in which the child giving rise to the deduction ceases to be part of the family unit, the deduction will not be applied.

  5. If the taxpayer transfers the property during the 10-year period from the acquisition, he or she will lose the right to the remaining deduction in the tax period in which said transfer occurs and the following ones.

  6. If the property is not actually inhabited within twelve months of its acquisition or construction or is not actually inhabited for a continuous minimum period of three years, unless the circumstances indicated in the Personal Income Tax Law occur, the situation must be regularised by submitting a supplementary self-assessment.

  7. Only taxpayers whose taxable base (sum of the general taxable base and savings) together with that of the other members of the family unit does not exceed the amount resulting from multiplying 30,930 euros by the number of members of the family unit will be entitled to apply the deduction.

    If it is a conjugal family unit (as regulated in article 82.1.1 of the Personal Income Tax Law), all members of the family unit integrated into it will be counted, regardless of whether or not they opt for the joint tax regime and whether or not they are required to file a return.

    If the family unit is single-parent or non-conjugal, all members of the family unit that theoretically correspond to each taxpayer must be taken into account, in accordance with the provisions of article 82.1.2 of the Personal Income Tax Law, regardless of whether or not they choose to pay taxes under the joint tax regime and whether or not they are required to file a return.

Completion

If the sum of the general and savings tax bases of all members of the family unit of which the taxpayer may be a part exceeds the result of multiplying 30,930 euros by the number of them, he or she is not entitled to the deduction and therefore should not reflect data in this window. If this is not the case, you will indicate the portion of the purchase price of your habitual residence that corresponds to you and the number of members of the family unit.