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Practical manual for Income Tax 2019.

For acquisition or rehabilitation of habitual residence for young people and for victims of terrorism

Regulations: Articles 8 and 13 of the Revised Text of the legal provisions of the Autonomous Community of Extremadura on taxes ceded by the State, approved by Legislative Decree 1/2018, of April 10.

Amount of deduction

  1. For young

    • 3% of the amounts paid during the tax period, excluding interest, for the acquisition or rehabilitation by young people of a new home located in the territory of the Autonomous Community of Extremadura that constitutes or will constitute their first habitual residence.

    • 5% in the case of acquisition or rehabilitation by young people of their habitual residence in any of the municipalities of Extremadura with a population of less than 3,000 inhabitants , provided that the acquisition or rehabilitation has been carried out after January 1, 2015 .

  2. For victims of terrorism

    This deduction may also be applied by people of any age are victims of terrorism or, failing that, and in this order, the spouse or common-law partner or children who have been living with them .

Maximum deduction base

The maximum base for the deduction will be 9,040 euros, the annual amount established as the limit for the deduction for habitual residence contemplated by the state regulations of IRPF in the version in force on December 31, 2012.

Requirements and other conditions for applying the deduction

The application of the deduction is subject to compliance with the same requirements and conditions required in relation to the general deduction for acquisition, rehabilitation, habitual residence, deduction base and maximum limit set by state regulations in their wording in force on December 31, 2012, including that relating to verification of the taxpayer's financial situation and, in addition, the following :

  • It must be a new home . A new home is considered to be one whose acquisition represents the first transfer of the same after the declaration of new construction, provided that 3 years have not passed since this.

  • The new home must be covered by the public protection modalities contemplated in article 23 of Law 3/2001, of April 26, on the Quality, Promotion and Access to Housing in Extremadura, referring to officially protected housing promoted publicly privately Public Promotion housing. This requirement will not be enforceable when the applicable deduction percentage is 5 percent .

  • The purchasers must be young people with habitual residence in Extremadura , whose age, on the date of accrual of the tax (normally, December 31) is less than 36 years .

    The age requirement will not apply to those who have the status of victims of terrorism or, failing that and in this order, their spouse or common-law partner or children who were living with them.

  • Whether it is your first home .

  • The sum of the general and savings tax base , boxes [0435] and [0460] of the declaration, must not exceed:

    • 19,000 euros in individual taxation .
    • 24,000 euros in joint taxation .

Important: This deduction may not be duplicated in cases where persons considered victims of terrorism are also under 36 years of age.