For rental of habitual residence linked to certain dación en pago operations
Regulations: Art. 110-12 Text Recast of the provisions issued by the Autonomous Community of Aragon regarding transferred taxes, approved by Legislative Decree 1/2005, of September 26.
Amount and maximum basis of the deduction
10 per 100 of the amounts paid during the corresponding year, for the rental of the habitual residence linked to dación en pago operations, with a maximum deduction base of 4,800 euros per year .
Requirements and other conditions for the application of the deduction
The deduction will only be applicable in the case of the award of the habitual residence in payment of the entire outstanding debt of the loan or credit secured by a mortgage of the aforementioned home and provided that, in addition, a lease contract with purchase option of the same home is formalized between the parties.
That the sum of the general tax base and the savings tax base boxes [ 0435 ] and [ 0460 ] of the declaration, do not exceed the following amounts:
That the deposit of the deposit corresponding to the lease has been formalized before the body competent in housing matters of the Autonomous Community of Aragon, within the period established by Law 10/1992, of 4 of November, deposit in urban leases and in certain supply contracts, or rule in force at any time.
The concept of habitual residence will be that established by the state regulations in force on December 31, 2012 for the deduction for investment in habitual residence.
Note: Taxpayers entitled to the deduction must complete the section "Additional information to the regional deduction for the rental of habitual residence linked to certain dación en pago transactions in Aragon, the Canary Islands and Castilla La Mancha" of Annex B.9 of the model of the statement.