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Practical manual for Income Tax 2023.

For the acquisition of habitual residence by victims of terrorism

Regulations: Art. 110-7 Text Consolidated version of the provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26

Amount of deduction

3 percent of the amounts paid during the tax period for the acquisition of a new home located in the territory of the Autonomous Community of Aragon.

Requirements and other conditions for the application of the deduction

  • That the new home is covered by some form of public housing protection and that it constitutes or will constitute the taxpayer's first habitual residence.

  • That taxpayers are considered victims of terrorism or, failing that and in this order, their spouse or common-law partner or children who were living with them.

  • The concepts of acquisition, habitual residence, maximum base of the deduction 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 deduction base for investment in habitual residence and the amounts that comprise it are discussed in Chapter 16 within the section " Deduction for investment in habitual residence: Transitional regime" .

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