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 in the year for the acquisition and/or construction of the habitual residence with the right to the deduction so that, if the total amount paid is not used for these purposes, you must only reflect the part used for the acquisition and/or construction.

      Example: A married couple requested a loan of €100,000 to purchase their primary residence. They use 80% of the loan to purchase the home and 20% to cover repair costs and purchase furniture. Both spouses own 50% of the property and the loan.

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

      The amount paid in the year with the right to deduction to be stated 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 property was purchased after 2012 and before 2013 amounts were paid for its construction with the right to the deduction, the date of the deed of acquisition or new construction will be indicated.

   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 deduction for the rehabilitation or extension of the habitual residence, the start date and the completion date of the works.

   Additional information for residents of Catalonia.

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

2. Additional informational data

   • Mortgage Loan Identification Number

     If the acquisition has been made, totally or partially, with external financing and it consists exclusively of a single mortgage loan, the identification number of the same must be recorded, 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 entirely used to purchase the home, you must indicate only the percentage that has actually been used to purchase the property.

     Continuing with the example from point 1. Each spouse will reflect in their declaration a percentage of 80% since the remaining 20% is used for purposes other than the acquisition of a primary 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.