For the acquisition or rehabilitation of principal residence in rural or similar areas
Regulations: Articles 110-10, 160-1 and 160-2.5 Consolidated text of the provisions issued by the Autonomous Community of Aragon regarding transferred taxes, approved by Legislative Decree 1/2005, of September 26
Note: This deduction will only be applicable to the acquisitions or rehabilitations of homes in rural areas made after January 1, 2012.
A. In general regime
Deduction amount
5 per 100 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 as long as they meet the following requirements indicated:
Requirements for applying the deduction
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That the taxpayer has his habitual residence in the Autonomous Community of Aragon and that on the date of tax accrual he is less than 36 years old .
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Let it be your first home .
The deduction will only be applicable when the taxpayer has not owned any other home, whether or not it has been his habitual residence.
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That the home is located in a Aragonese municipality that has less than 3,000 inhabitants or, alternatively, in a minor local entity or in a singular population entity , that are separated 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)
Deduction amount
7.5 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 the differentiated tax regime.
Requirements for applying the deduction
Taxpayers must meet the conditions indicated below:
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That they have their habitual residence in the Autonomous Community of Aragon and that on the date of tax accrual they are less than 36 years old .
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Let it be your first home .
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That they have their habitual residence , during the calendar year in which the corresponding tax obligation accrues and in the following four, in one of the rural settlements with high risk or with extreme risk of depopulation ( VIII IX and maintain it for a period of four years, counted from the moment of acquisition of the property. In the case of a marriage that opts for joint taxation, this requirement will be deemed met when this circumstance occurs in either of the spouses.
You can consult the list of rural settlements for the purposes of the special differentiated tax regime at the following link:
- 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, to be entitled to this deduction, the following conditions must be met:
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The deduction will only be applicable to the amounts paid as of January 1, 2023 for acquisitions or rehabilitation of homes in rural areas carried out as of January 1, 2012 .
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That the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration, less the minimum for the taxpayer and the minimum for descendants, boxes [0511] and [0513] from statement , is not greater than :
- 21,000 euros in individual declaration.
- 35,000 euros in joint declaration .
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The concepts of acquisition, rehabilitation, habitual residence, deduction base and its maximum limit will be those established by the state regulations in force on December 31, 2012 for the deduction for investment in habitual residence .
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The requirement of verification of the financial situation of the taxpayer will also be applicable in accordance with the state regulations in force on December 31, 2012.