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Practical Income Manual 2021.

For acquisition of habitual residence by victims of terrorism

Regulations: Art. 110-7 Text Recast of the provisions issued by the Autonomous Community of Aragon regarding transferred taxes, approved by Legislative Decree 1/2005, of September 26.

Deduction amount

3 percent of the amounts paid during the tax period for the acquisition of a new home located in the territory of the Autonomous Community of Aragon.

Requirements and other conditions for the application of the deduction

  • That the new home is covered by some form of public housing protection and that it constitutes or will constitute the first habitual residence of the taxpayer.

  • That taxpayers be considered victims of terrorism or, failing that and in this order, their spouse or de facto partner or children who live with them.

  • The concepts of acquisition, habitual residence, maximum base of the deduction and its maximum limit will be those set by the state regulations in force on December 31, 2012 for the deduction for investment in habitual residence.

    The deduction base for investment in habitual residence and the amounts that comprise it are discussed in Chapter 16 within the section " Deduction for investment in habitual residence: Transitional regime ".

  • The requirement of verification of the financial situation of the taxpayer will also be applicable in accordance with the state regulations in force on December 31, 2012.