Investment in habitual residence by young people
3 percent of the amounts paid in the tax period for the acquisition or rehabilitation of the home that constitutes or will constitute the taxpayer's habitual residence.
Specific requirements for the application of the deduction
That the taxpayer is under 35 years of age on the date of tax accrual (normally, December 31). In the case of joint taxation, the age requirement must be met by at least one of the spouses or, where applicable, the father or mother in the case of single-parent families.
For the concept of a single-parent family, see article 4 of the Consolidated Text of the provisions issued by the Autonomous Community of Andalusia regarding transferred taxes, approved by Legislative Decree 1/2018, of June 19.
That the sum of the general and savings tax bases , boxes  and [0460 ] of the declaration, do not exceed the following amounts:
- That the acquisition or rehabilitation of the habitual residence has begun as of January 1, 2003. For these purposes, it will be understood that the investment in the acquisition or rehabilitation of the habitual residence begins on the date stated in the acquisition or works contract, as applicable.