9.1.4. Completion

Acquisition, rehabilitation and expansion of the habitual residence

The amounts invested in habitual residence will be recorded, according to the investment modalities:

1. Data relating to the calculation of the deduction

   1. You must record the amounts paid during the year for the acquisition and/or construction of the habitual residence with the right to deduction so that, if the total amount paid is not used for these purposes, it must only reflect the part destined for the acquisition and/or or construction.

      Example: A couple requested a loan of €100,000 to purchase their primary home. 80% of the loan is used to purchase the home and 20% is used for repair costs and the purchase of furniture. Both spouses own 50% of the ownership of the home and the loan.

      During the year they pay 5,000 euros in amortization and interest.

      The amount paid in the year with the right to deduction to be entered by each of the spouses in their declaration will be €2,000 (5,000 *0.8)/2.

      Date of acquisition of the habitual residence.

      If the acquisition of the home is after 2012 and before 2013 you paid amounts for its construction with the right to deduction, you will indicate the date of the acquisition or new construction deed.

   2. Amounts paid for the rehabilitation or expansion of the habitual residence.

      It will indicate the amounts invested in the year with the right to deduct for the rehabilitation or expansion of the habitual residence, the start and completion date of the works.

   Additional data for residents of Catalonia.

   The Autonomous Community of Catalonia has established specific percentages in certain cases for the autonomous section of the deduction. If you meet the requirements, you will complete the corresponding boxes.

2. Additional informative data

   • Mortgage Loan Identification Number

     If the acquisition has been carried out, totally or partially, with external financing and it consists exclusively of a single mortgage loan, the identification number of the same must be entered, indicating the one that corresponds to the current one if the loan has been changed during the year.

   • Percentage of the mortgage loan that is allocated to the acquisition

     In the event that the capital of the mortgage loan has not been allocated in its entirety to the acquisition of the home, you must only indicate the percentage that has actually been allocated to the acquisition.

     Continuing with the example from point 1. Each of the spouses will reflect in their declaration a percentage of 80% since the remaining 20% ​​is intended for purposes other than the acquisition of a habitual residence.

Works and installations to adapt the habitual residence

The amounts invested by the taxpayer in works and installations to adapt their habitual residence for people with disabilities will be recorded, taking into account that the maximum deduction base may not exceed 12,080 euros per year.