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Practical manual for Income Tax 2022.

For the acquisition or rehabilitation of principal residence in rural or similar areas

Regulations: Art. 110-10 Revised Text of the provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26

Note: This deduction will only apply to the acquisition or renovation of homes in rural areas carried out after 1 January 2012.

Amount of deduction

5 percent of the amounts paid in the tax period for the acquisition or rehabilitation of the home that constitutes or will constitute the taxpayer's habitual residence, provided that they meet the following requirements indicated:

Requirements for applying the deduction

  • That the taxpayer has his habitual residence in the Autonomous Community of Aragon and that on the date of accrual of the tax he is less than 36 years old .

  • Whether it is your first home .

    The deduction will only be applicable when the taxpayer has not owned any other home, whether or not it was his or her habitual residence.

  • That the home is located in a Aragonese municipality that has less than 3,000 inhabitants or, alternatively, in a smaller local entity or in a singular population entity , which are separate or differentiated from the capital of the municipality to which they belong.

    For these purposes, the consideration of minor local entities or singular population entities will be that which appears in the regulations on Local Administration of the Autonomous Community of Aragon.

    You can consult the list of municipalities with less than 3,000 inhabitants at the following link: "Municipalities with less than 3,000 inhabitants" .

  • That the sum of the general tax base and the savings tax base, boxes [ 0435 ] and [ 0460 ] of the declaration, less the minimum per taxpayer and the minimum per descendants, boxes [ 0511 ] and [ 0513 ] of the declaration , is not greater :

    - 21,000 euros in individual declaration.

    - 35,000 euros in joint declaration .

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

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