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Practical manual for Income Tax 2023.

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

Regulations: Articles 110-10, 160-1 and 160-2.5 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.

A. Under general regime

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 ".

B. In application of the differentiated tax regime (incompatible with the general regime)

Amount of deduction

7.5 percent of the amounts paid in the tax period for the acquisition or renovation of the home that constitutes or will constitute the taxpayer's habitual residence, provided that the differentiated tax regime is applicable.

Requirements for applying the deduction

Taxpayers must meet the following conditions:

  • That they have their habitual residence in the Autonomous Community of Aragon and that on the date of accrual of the tax they are less than 36 years old .

  • Whether it is your first home .

  • That they have their habitual residence , during the calendar year in which the corresponding tax obligation is accrued and in the following four years, in one of the rural settlements with high risk or extreme risk of depopulation (Range VIII, IX and X), provided that, in addition, they have a Synthetic Index of Territorial Development (ISDT) less than 100 or that they move their habitual residence to one of such rural settlements and maintain it for a period of four years, counted from the moment of acquisition of the property. In the case of a married couple opting for joint taxation, this requirement will be deemed to be met when this circumstance is present for either spouse.

    You can consult the list of rural settlements for the purposes of the special differentiated tax regime at the following link:

    Differentiated tax regime. Rural settlements

  • That the home is located in one of the aforementioned rural settlements .

C. Other conditions for the application of the deduction

In both the general regime and the differentiated tax regime, the following conditions must be met to be eligible for this deduction:

  • The deduction will only apply to the amounts paid from January 1, 2023 for purchases or renovations of homes in rural areas carried out from January 1, 2012 .

  • That the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration, less the taxpayer's minimum and the minimum for 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.