10.3.3. For the acquisition or rehabilitation of habitual housing for certain groups

Amount

• For the acquisition or renovation of the main residence located in municipalities at risk of depopulation or in demographic crisis, Thus classified according to the provisions of Decree 83/2025, of June 23, which establishes the demographic zoning and regulates the Synthetic Indicator of Demographic State of the Principality of Asturias, the taxpayer may apply a deduction of 5% of the amounts paid during the fiscal year.

  The deduction percentage will be 10% when the acquisition or rehabilitation is carried out by taxpayers up to 35 years of age, as well as by members of large or single-parent families.

• For the acquisition or renovation of the main residence not located in municipalities at risk of depopulation or in demographic crisis Taxpayers up to 35 years of age may apply a deduction of 5% of the amounts paid during the year provided that the value of the property does not exceed 250,000 euros.

Requirements and conditions

• The property must be used as the taxpayer's main residence and, if it is located in municipalities at risk of depopulation or in a demographic crisis, the tax domicile must be maintained in those municipalities for at least three years.

  The concept of habitual residence is the one established in the regulations of PIT.

  When the dwelling is considered the main residence despite not having resided in it for a minimum period of three years in order to apply the deduction it will be necessary to have had the tax domicile for three years in the same council at risk of depopulation or in demographic crisis. In the event of death, the deduction will be applicable in the previous years (if applicable) and also in the year of death.

• The taxpayer's taxable base cannot exceed 35,000 euros for individual taxation or 45,000 euros for joint taxation.

• When more than one taxpayer is entitled to apply the deduction for the same assets for the same tax period, the maximum base of the deduction will be prorated among them in equal parts, with the tax benefit being applied only to the declaration of those who meet the conditions established to be beneficiaries of the same.

• For the purposes of the deduction, taxpayers who are part of a family unit that, on the date of accrual of the tax, holds the title of large family issued by the competent authority in matters of social services, are considered members of large families.

• For the purposes of the deduction, taxpayers who meet the requirements established in the deduction "For single-parent families" are considered members of single-parent families.

• Documentary evidence of expenses that generate the right to deduction must be provided by means of an invoice or any other means of legal or economic transactions permitted by law.

Deduction base

The maximum amount for this deduction will be €10,000 for both individual and joint returns. This amount will consist of the amounts invested during the year in the acquisition or renovation of the home, including the amounts used to repay mortgage loans (both the amounts used for repayment and interest payments).

Completion

• It will reflect the amounts paid with the right to the deduction.

  In the case of marriage, if the investment corresponds to both spouses in equal parts, each will deposit 50% of the amounts paid by both.

• It will indicate the number of people who apply the deduction.

• If the property is located in a municipality at risk of depopulation or in demographic crisis, the box enabled for that purpose will be checked.

• If you are part of a large or single-parent family, you will check the box provided for this purpose.