10.2.9. For acquisition or rehabilitation of housing in rural or similar areas
Amount
The 5% of the amounts paid for the acquisition or rehabilitation of the home that constitutes or will constitute the habitual residence when it is located in an Aragonese municipality of less than 3,000 inhabitants, or alternatively, in a minor local entity or in a singular population entity, that are separated or differentiated from the capital of the municipality to which they belong.
The 7.5% of the amounts paid for the acquisition or rehabilitation of the home that constitutes or will constitute the home usual when the differentiated tax regime is applicable.
Eligibility for this special differentiated tax regime is explained in section 10.2.1.1.
Requirements and conditions
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That the taxpayer has his habitual residence in the Autonomous Community of Aragon.
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That at the date of tax accrual is less than 36 years old.
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Let it be your first home.
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That the amount resulting from the sum of the general tax base and the savings tax base, less the minimum per taxpayer and the minimum for descendants, is not greater than 35,000 euros in a joint return and 21,000 euros in an individual return.
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The deduction will only be applicable when the taxpayer has not owned any other home, whether or not it constitutes his or her habitual residence.
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The concept of acquiring a habitual residence and its maximum limit will be those set by the state regulations in force on December 31, 2012.
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This deduction will only be applicable to the acquisitions or rehabilitations of homes in rural areas carried out as of January 1, 2012 for amounts paid as of January 1, 2023.
Completion
If you have resided in rural settlements with a high risk of depopulation or with extreme risk, you must check the box enabled for this purpose.
It will indicate the amount paid with the right to deduction.