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Form 100. Personal Income Tax Return 2023

10.15.12. For amounts allocated to the acquisition or rehabilitation of habitual housing from public aid

Amount

The amount that comes from the following may be deducted:

  • 112 euros per taxpayer, provided that during the tax period, the amounts from a subsidy for this purpose granted by the Generalitat from its own budget or that of the State have been effectively used to acquire or renovate the home that constitutes or will constitute their habitual residence.

    When the aid is allocated in several tax periods, the amount of the deduction will be prorated between the years in which such allocation occurs.

  • The amount resulting from applying the average general tax rate of the autonomous community to the amount of public aid, provided that during the tax period, the amounts from the public aid granted for this purpose by the Generalitat, charged to its own budget or that of the State, in the field of building rehabilitation and urban regeneration and renewal in those neighbourhoods or groups of buildings and homes that require the demolition and replacement of their buildings, the redevelopment of their open spaces or the review of their equipment and facilities, including, where appropriate, the temporary relocation of residents, have actually been allocated to the acquisition or renovation of the home that constitutes or will constitute your habitual residence.

When the requirements for both are met, the taxpayer must choose to apply the 112 euros (102 euros) or the amount resulting from applying the average general regional tax rate to the amount of public aid.

Requirements and conditions

  • The concept of habitual residence and its acquisition and rehabilitation will be included in the state regulations governing the tax.

  • The application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction that entitles it to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.

  • This deduction requires 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, by at least the amount of the investments made.

    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.

Incompatibility

This deduction is incompatible, for the same amounts, with the deduction "For the first acquisition of a habitual residence by taxpayers aged 35 or under" and with the deduction "For the acquisition of a habitual residence by a person with a disability".

Completion

Depending on your situation, you will complete section A) or section B), taking into account that both sections are incompatible with each other.

If you complete section A), you will tick the box provided for this purpose, also indicating the number of years in which the public aid received will be allocated.

If you complete section B), you will enter the amount of aid received.