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Practical Income Manual 2022.

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 of this deduction is established at an amount of 9,040 euros per year .