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Form 100. Personal Income Tax Declaration 2023

9.1.1. Acquisition, construction, rehabilitation and expansion of the habitual residence

  1. Taxpayers who meet the following requirements will have the right to apply the deduction for investment in habitual residence for the amounts paid during the year:

    1. If it is an acquisition, it must have been legally acquired before January 1, 2013 or after said date, provided that in the latter case amounts had been paid for the construction before January 1, 2013 and the Completion of the works would have occurred within a period of no more than four years, extendable to a maximum of another four in exceptional cases, from the start of the investment.

      Based on the above, the works should have been completed before January 1, 2017 or, in the case of expansion, before January 1, 2021.

      However, due to the health crisis situation caused by COVID-19, for the purposes of calculating the period, the period between March 14 and May 30, 2020 (78 days) is not taken into account. Consequently, taxpayers had until March 19, 2021 to complete the works. 

      From that date, they will not be able to apply the deduction for habitual residence in the construction modality. However, those taxpayers who have completed the works and legally acquired ownership of the home, before said period, may continue to take the deduction for the amounts paid during the year intended for the acquisition of their habitual home.

    2. In the case of rehabilitation works of the habitual residence, amounts have been paid for this concept prior to January 1, 2013, provided that the works are also completed before January 1, 2017.

    3. In the case of expansion of a habitual residence, amounts for this concept have been paid prior to January 1, 2013, provided that, in addition, the works are completed before January 1, 2017.

    Furthermore, it is necessary that the taxpayer has made the deduction for said home in 2012 or in previous years, unless he has not been able to make it because the amount invested in it has not exceeded the amounts invested in previous homes, to the extent that they had been subject to deduction and, where applicable, the amount of capital gains exempt from reinvestment.

    • In cases of marital annulment, divorce or judicial separation, the taxpayer may continue to make the deduction for the amounts paid in the tax period for the acquisition of what was their habitual residence during the term of the marriage, as long as they continue to have this condition for the common children and the parent in whose company they remain.

      A deduction may also be made for the amounts paid, if applicable, for the acquisition of the home that constitutes or will constitute your habitual residence, in this case the deduction base will be joint for the two homes of (9,040 euros per year).

    • If, by virtue of the divorce decree, the taxpayer satisfies all the payments of the loan for the acquisition of the habitual residence that was granted jointly to both spouses and, for the repayment of which both had been practicing, before 1 January 2013, the deduction for the acquisition of a habitual residence will be entitled to the application of the deduction for the entire amounts paid for this concept, even if the owner only owns 50% of the home because the community property has not been liquidated. , both in the event that the home continues to have habitual status for him and the common children and in the event that the home has this status for the common children and the other parent.

    • In the event of termination of a condominium over the habitual residence as of January 1, 2013, if one of the parties obtains 100% of the residence, they will have the right to apply 100% of the deduction for acquisition of habitual residence up to a total of 9,040 euros base, provided that said deduction had been applied in a year prior to 2013 in the percentage corresponding to his participation in the condominium with a limit of the amount that the community member who leaves would have had the right to deduct from the date of termination of the condominium. of being the owner of the property if said extinction had not taken place.

      The deduction will also be conditional on the fact that the community member who ceases to be the owner has not exhausted the possibility of continuing to make the deduction on the date of termination of the condominium.