10.10.17. For taxpayers who move their habitual residence to Extremadura

Amount

He 50% of the full regional tax quota in the tax period in which the transfer occurs and in the following two years.

The percentage rises to 75% of the full regional tax quota in the case of taxpayers who have under 36 years on the accrual date. In the tax year or years in which the age requirement is not met, the applicable deduction percentage will be the general percentage of 50%.

In joint taxation, the age requirement must be met by the taxpayer who transfers residence to Extremadura.

Requirements and conditions

• The transfer of residence to Extremadura must take place from January 1, 2025 onwards, and the residence must be maintained continuously for at least three years from the date of the change.

  The requirement of permanence will not be considered unfulfilled in the case of the taxpayer's death.

• The transfer of habitual residence will be understood to occur when the taxpayer becomes habitually resident in Extremadura under the terms provided for in the Personal Income Tax Law or the regulation that replaces it.

  In the case of joint taxation, when the taxpayers integrated into a family unit have their habitual residence in different Autonomous Communities, this deduction may be applied provided that the member of said family unit with the highest taxable base, according to the rules of individualization of tax, moves to Extremadura.

• In case of non-compliance with the established requirements, the taxpayer must regularize the deductions previously made in accordance with the terms established in the current Personal Income Tax regulations.

Completion

If you are entitled to the deduction, check the box provided for that purpose.

If you are the member of the family unit with the highest taxable income, you will mark the corresponding box.