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Practical Income Manual 2021.

For rehabilitation of the habitual residence

Regulations: Art. 3 Decree Law 1/2008, of July 1, on urgent measures in fiscal and financial matters , of the Autonomous Community of Catalonia.

Amount and maximum basis of the deduction

  • 1.5 percent of the amounts paid in the tax period for the rehabilitation of the home that constitutes or will constitute the taxpayer's habitual residence.

    The concept of rehabilitation of habitual residence is discussed in Chapter 16.

  • The maximum base for this deduction is established at an amount of 9,040 euros per year .