Investment in protected habitual residence
2 percent of the amounts paid in the tax period for the acquisition or rehabilitation of the property that constitutes or will constitute the habitual residence of the taxpayer.
Regarding the concept of habitual residence, see article 2 of Legislative Decree 1/2018. Also, keep in mind that the concept of habitual residence established by the state regulations of the Personal Income Tax in force on December 31, 2012 is discussed in the section “ General conditions and requirements” of the heading “Deduction for investment in habitual residence. Transitional regime" of Chapter 16.
Specific requirements for the application of the deduction
That the home has the classification of protected in accordance with the regulations of the Autonomous Community of Andalusia on the date of accrual of the tax (normally, December 31).
That the annual income of the family unit in which the taxpayer is integrated does not exceed 2.50 times the Multiple Effects Public Income Indicator (IPREM) in the case of subsidized housing. 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, which regulates the Vive Plan in Andalusia, of 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).
The annual income of the family unit is considered to be that composed of the general tax base and the savings tax base, boxes  and  of the statement.
Note: Please note that Decree 91/2020, of June 30, which regulates the Live in Andalusia Plan for housing, rehabilitation and urban regeneration of Andalusia 2020-2030 (BOJA 03-07-2020) repeals Decree 141 /2016, of August 2, which regulates the Housing and Rehabilitation Plan of Andalusia 2016-2020, without prejudice to the provisions of the third additional provisions ("Protected housing and accommodation under previous housing plans") and sixth ("Programs and regulatory bases of the Andalusian Housing and Rehabilitation Plan 2016-2020") in the aforementioned Decree 91/2020.
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.