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Form 100. Personal Income Tax Declaration 2023

10.5.11. For investment in habitual residence

Amount

  • The 5.00 % if the income (general tax base and savings) is less than 16,500 euros.

  • 3.50% if the income (general tax base and savings) is equal to or greater than 16,500 and less than 33,000 euros.

Requirements and conditions

  • The deduction will be applied for the acquisition of the home that constitutes or will constitute the habitual residence of the taxpayer under the same terms and with the same requirements demanded in the state tax regulations, in force as of January 1, 2012, for the application of the deduction for such concept.

  • Taxpayers will not lose the right to the deduction made from the full autonomous personal income tax quota for the amounts paid for this concept even though the habitual homes have been destroyed by the volcanic eruption of La Palma, and may continue to apply this deduction for the amounts that they could continue paying.

  • The deduction will not apply to amounts intended for the rehabilitation, renovation or adaptation due to disability, of the habitual residence.

Joint deduction limit

The sum of the amount of this deduction together with that of the regional deductions "For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of Cultural Interest", "For energy rehabilitation works of the habitual residence" and " For works to adapt the habitual residence for people with disabilities" may not exceed 15% of the full regional quota.

Completion

You must record the amounts paid with the right to deduction.