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Practical Income Manual 2021.

Deduction percentages

The deduction percentages applicable to the acquisition, rehabilitation or expansion of the habitual residence are those indicated in the following table:

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 acquired their habitual residence before 07-30-2011 or paid amounts for the construction of their habitual residence before 07-30-2011 (not includes the rehabilitation or expansion of the habitual residence) and are in any 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 income tax accrual.

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)