Regional section of the deduction for investment in habitual residence
Regulations: Art. 119 Law 2/2014, of January 27, on fiscal, administrative, financial and public sector measures , of the Autonomous Community of Catalonia.
For taxpayers to whom the transitional regime of the deduction for investment in habitual residence that regulates the eighteenth transitional provision of the Personal Income Tax Law is applicable, the percentages in the autonomous section for residents in the Autonomous Community of Catalonia are those established by article 1.2 of Law 31/2002, of December 30, on fiscal and administrative measures, in the wording in force on December 31, 2012:
7.5 per 100 , in general.
15 percent , if it involves works to adapt the habitual residence of people with disabilities.
Likewise, the sixth transitional provision of Law 7/2011, of July 27, on Fiscal and Financial Measures, will be applicable to these taxpayers, which maintains for taxpayers who acquired their habitual residence before July 30, 2011 or paid amounts for the construction of the habitual residence before said date (does not include the rehabilitation or expansion of the habitual residence) the application of an increased percentage of 9 per 100 when they are in any of the following situations:
Be 32 or younger years of age on the tax accrual date (normally December 31).
Having been unemployed for 183 days or more during the year.
Have a degree of disability equal to or greater than 65 per 100 .
Be part of a family unit that includes at least one child on the tax accrual date.
To be able to enjoy the percentage of 9 per 100 deduction, it is necessary that the total tax base, less the personal and family minimum , in the declaration of the Personal Income Tax of the taxpayer corresponding to the year in which the deduction is applied does not exceed 30,000 euros .
In the case of joint taxation, this limit is computed individually for each of the taxpayers who are entitled to the deduction for having made investments in their habitual residence during the year.