For acquisition or rehabilitation of habitual residence for young people and for victims of terrorism

Regulations: Articles 8, 12 bis and 13 Text Recast of the legal provisions of the Autonomous Community of Extremadura regarding taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10

Deduction amount

1. For young:

   • 3 percent of the amounts paid during the tax period, excluding interest, for the acquisition or rehabilitation by young people of a new home located in the territory of the Autonomous Community of Extremadura that constitutes or will constitute your first habitual residence.

   • 5 per 100 in the case of acquisition or rehabilitation by young people of their habitual residence in any of the municipalities or minor local entities of Extremadura with a population of less than 3,000 inhabitants , provided that the acquisition or rehabilitation has been carried out as of January 1, 2015 .

2. For victims of terrorism:

   This deduction may also be applied by whatever their age , those who are victims of terrorism or, failing that, and in this order, the spouse or partner in fact or the children who were living with them .

Maximum base of the deduction

The maximum base of the deduction will be 9,040 euros , the annual amount established as the limit for the deduction for habitual residence contemplated by the state regulations of IRPF in the wording in force as of December 31, 2012.

Precision: The concepts established in the state regulations of Personal Income Tax , will form part of the deduction base, with the exception of interest paid.

Requirements and other conditions for applying the deduction

The application of the deduction is conditional on compliance with the same requirements and conditions required in relation to the general deduction for acquisition, rehabilitation of the habitual residence, deduction base and maximum limit set by state regulations in their wording in force on December 31, 2012, including that relating to verification of the taxpayer's financial situation and, in addition, the following :

• It must be a new home . 

  A new home is considered one whose acquisition represents the first transfer of the same after the declaration of new construction, provided that 3 years have not passed since this.

• The new home must be covered by the public protection modalities contemplated in article 23 of Law 3/2001, of April 26, on the Quality, Promotion and Access to Housing in Extremadura, referring to officially protected housing promoted publicly or privately and Public Promotion housing. This requirement will not be required when the applicable deduction percentage is 5 per 100 .

  Note: 

  Law 3/2001, of April 26, on the Quality, Promotion and Access to Housing in Extremadura, referring to officially protected housing promoted publicly or privately and Public Promotion housing was repealed with effect from May 7, 2019, by the single repealing provision of Law 11/2019, of April 11, on promotion and access to housing in Extremadura ( DOE 17 -04-2019 - BOE - 05-15-2019).

  According to article 27.2 of the aforementioned Law 11/2019, of April 11, protected housing for public promotion is:

  • Housing that, without profit, is promoted by the Public Administration or any of its dependent public organizations or companies, to satisfy the housing needs of the population sectors that are determined by regulation.

  • Those homes whose ownership or usufruct is acquired, without profit and for the same purpose, by the Public Administration or its agencies, entities, companies and dependent societies.

  In the event that the usufruct is extinguished, the publicly protected housing will lose its status as such.

• The purchasers must be young people with habitual residence in Extremadura , whose age, on the date of tax accrual (normally, December 31) is less than 36 years old .

  The age requirement will not be applicable to those who have the status of victims of terrorism or, failing that and in this order, their spouse or common-law partner or children who live with them.

• Let it be your first home .

• The sum of the general tax base and savings , boxes [0435] and [0460] of the declaration, must not exceed the following amounts:

  1. In general:

     - 19,000 euros in individual taxation.

     - 24,000 euros in joint taxation.

  2. In the event that taxpayer habitually resides in municipalities and smaller local entities with a population of less than 3,000 inhabitants:

     Note: In this case, if the taxpayer belongs to a large family , there will be no limit.

     The necessary conditions for the consideration of a large family and its classification by categories will be determined in accordance with the provisions of Law 40/2003, of November 18, on the Protection of Large Families (BOE of November 19).

     - 28,000 euros in individual taxation.

     - 45,000 euros in joint taxation.

     In the case of marriage, this limit of 45,000 euros will apply provided that at least one of the spouses had their habitual residence during the tax period in one of the municipalities or smaller local entities with a population of less than 3,000 inhabitants.

     You can consult the municipalities and smaller local entities with a population of less than 3,000 inhabitants at the following link: " Municipalities and smaller local entities with a population of less than 3,000 inhabitants ".

Note: This deduction may not be doubled in those cases in which people who are considered victims of terrorism are also under 36 years of age.