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Practical Income Manual 2020.

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

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

Deduction amount

  1. For young:

    • 3 percent 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 your first habitual residence.
    • 5 per 100 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 as of January 1, 2015 .
  2. For victims of terrorism:

    This deduction may also be applied by whatever their age , those who are victims of terrorism or, failing that, and in this order, the spouse or partner in fact or the children who were living with them .

Maximum base of the deduction

The maximum base of the deduction will be 9,040 euros, the annual amount established as a limit for the deduction for habitual residence contemplated by the state regulations of Personal Income Tax in the wording in force as of December 31, 2012.

Requirements and other conditions for applying the deduction

The application of the deduction is conditional on compliance with the same requirements and conditions required in relation to the general deduction for acquisition, rehabilitation of the 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 financial situation of taxpayer 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 elapsed 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 or privately and Public Promotion housing. This requirement will not be required when the applicable deduction percentage is 5 per 100 .
  • The purchasers must be young people with habitual residence in Extremadura , whose age, on the date of tax accrual (normally, December 31) is less than 36 years old .

    The age requirement will not be applicable 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 live with them.

  • Let it be your first home .
  • The sum of the general tax base and savings , boxes [0435] and [0460] of the declaration, must not be greater than:

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

Important: This deduction may not be doubled in those cases in which people who are considered victims of terrorism are also under 36 years of age.