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Practical Income Manual 2020.

Deduction percentages

The deduction percentages applicable in the construction or extension of the primary residence are those indicated in the following table:

Percentages of deduction for investment in the acquisition or rehabilitation of the habitual residence
InvestmentState section of the deductionAutonomous section of the deduction
Catalonia Remaining Autonomous Communities (2)
In general terms Special regime (1)
Investment made in the year up to 9,040 euros 7.5% 7.5% 9% 7.5%

Notes to the box:

(1) The special regime (9%) is applicable to taxpayers residing in the Autonomous Community of Catalonia who have paid amounts for the construction of their habitual residence before 07-30-2011 (not for the extension of their residence) and are in some of the following situations:

  • Be 32 years old or younger on the date of accrual of the Tax.
  • Having been unemployed for 183 days or more during the year.
  • Have a degree of disability equal to or greater than 65 percent.
  • Be part of a family unit that includes at least one child on the date of accrual of the Tax.

To be able to enjoy the 9 percent deduction percentage, it is necessary that the total tax base, less the personal and family minimum, does not exceed 30,000 euros. In the case of joint taxation, this limit is computed individually for each of the taxpayers who are entitled to the deduction for having made investments in their habitual residence during the year. (Back)

(2) Includes the remaining Autonomous Communities of the common regime and the Cities with the Statute of Autonomy of Ceuta and Melilla to which article 78.2 of the Personal Income Tax Law applies, in the wording in force on December 31, 2012. (Back)