Deduction percentages
The deduction percentages applicable to the acquisition, rehabilitation or extension of the habitual residence are those indicated in the following table:
| Investment | State section of the deduction | Regional section of the deduction | ||
|---|---|---|---|---|
| Catalonia | Remaining Autonomous Communities (2) | |||
| In general terms | Special regime (1) | |||
| Investment made in the year up to 9,040 euros | 7.5% | 7.5% | 9% | 7.5% |
Notes to the table:
(1) The special regime (9%) is applicable to taxpayers residing in the Autonomous Community of Catalonia who acquired their habitual residence before 30-07-2011 or paid amounts for the construction of the habitual residence before 30-07-2011 (does not include the rehabilitation or extension of the habitual residence) and are in any of the following situations:
- Be 32 years of age or younger on the accrual date of IRPF .
- Having been unemployed for 183 days or more during the year.
- Have a disability level equal to or greater than 65%.
- Be part of a family unit that includes at least one child on the date of accrual of personal income tax.
In order to benefit from the 9% deduction, the total taxable base, minus the personal and family minimum, must not exceed 30,000 euros. In the case of joint taxation, this limit is calculated individually for each of the taxpayers who are entitled to the deduction for having made investments in their habitual residence during the year. (Back)
(2) Includes the remaining Autonomous Communities with a common regime and the Cities with the Statute of Autonomy of Ceuta and Melilla to which article 78.2 of the Personal Income Tax Law applies, in the version in force on 31 December 2012. (Back)