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Form 100. Personal Income Tax Declaration 2023

10.12.17. For acquisition of habitual residence due to 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 occurs, the following nine, without the applicable annual deduction exceeding 1,546.50 euros in both individual and joint taxation.

Requirements and conditions

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

  2. The acquisition price will be considered 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 expenses generated by the application and granting of the mortgage loan that finances its acquisition will not be included as they are not part of the price of the home.

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

  3. The home must be acquired within the following three years, counted from date to date, from the birth or adoption of a child for whom there is the right to the application of the minimum for descendants and must be effectively inhabited within a period of twelve months from its acquisition.

  4. The home acquired 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 who gives rise to the deduction ceases to be part of the family unit, the application of the deduction will not proceed.

  5. If the taxpayer transfers the home during the period of 10 years from the acquisition, he will lose the right to the remaining deduction in the tax period in which said transfer occurs and the following ones.

  6. If the home is not effectively inhabited within a period of twelve months from its acquisition or construction or is not effectively inhabited for a minimum continuous period of three years, unless the circumstances indicated in the Personal Income Tax Law occur, you must regularize the situation by presenting a complementary self-assessment.

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

    If it is a conjugal family unit (those 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 tax regime. joint and whether or not they are required to submit a declaration.

    If it is a single-parent or non-marital family unit, all members of the family unit that theoretically corresponds 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 taxation regime and whether or not they are required to file a return.

Completion

If the sum of the general tax bases and the savings of all the 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, they are not entitled to the deduction, so should not reflect data in this window. If this is not the case, you will enter the part of the purchase price of the habitual residence that corresponds to you and the number of members of the family unit.