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Practical Income Manual 2020.

For beneficiaries of aid for protected housing

Regulations: Articles 5 and 2 Consolidated text of the provisions issued by the Autonomous Community of Andalusia regarding transferred taxes, approved by Legislative Decree 1/2018, of June 19.

Deduction amount

30 euros for subsidies or financial aid received in application of the regulations of the Autonomous Community of Andalusia for the acquisition or rehabilitation of a habitual residence that is considered protected in accordance with said regulations.

The deduction is only applicable once, regardless of whether the subsidy is received in full or in installments , and will be applied in the tax period in which the taxpayers received the subsidy or aid ( if it is complete) or the first year of its receipt (if it is done in fractions).

In the case of joint declaration the applicable deduction will be 30 euros , even if in the family unit there are several beneficiaries of the aforementioned subsidies or aid.

Requirement for applying the deduction

That the annual income of the family unit in which the taxpayer is integrated does not exceed 2.50 times the Multiple Effect Public Income Indicator IPREM in the case of protected housing under the special regime, 3.50 times the IPREM for protected housing under the general regime and 5.50 times the IPREM in limited-price protected housing, in accordance with the provisions of article 23 of the Andalusian Housing and Rehabilitation Plan 2016-2020 , approved by Decree 141/2016, of August 2.

The amount of the annual IPREM for 2020 that is taken as a reference amounts to 6,454.03 euros, so the quantitative limit for protected housing is set at 16,135.07 euros (protected housing under the special), 22,589.10 euros (general regime protected housing) and 35,497.16 euros (limited price protected housing).

Family unit income is considered to be income composed of the general tax base and the savings tax base, boxes [0435] and [0460] of the statement.