Skip to main content
Practical Income Manual 2021.

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, 4 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 15 of Decree 91/2020, of June 30, by the that regulates the Live in Andalusia Plan, housing, rehabilitation and urban regeneration of Andalusia 2020-2030 (BOJA 03-07-2020).

The amount of the annual IPREM for 2021 that is taken as a reference amounts to 6,778.80 euros, so the quantitative limit for protected housing is set at 16,947 euros (special regime protected housing) , 27,115.22 euros (general regime protected housing) and 37,283.40 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.