Skip to main content
Practical manual for Income Tax 2021.

For beneficiaries of protected housing aid

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

Amount of deduction

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 habitual housing 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 received in full) or the first year of its receipt (if it is received in installments).

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

Requirement for the application of the deduction

That the annual income of the family unit in which the taxpayer is integrated does not exceed 2.50 times the Public Indicator of Income for Multiple Effects IPREM in the case of protected housing under a special regime, 4 times the IPREM for protected housing under the general regime and 5.50 times the IPREM in protected housing with a limited price, in accordance with the provisions of article 15 of Decree 91/2020, of June 30, which regulates the Vive en Andalucía Plan, for housing, rehabilitation and urban regeneration of Andalusia 2020-2030 (BOJA 07-03-2020).

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

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