Regional section of the deduction for investment in habitual residence

Regulations: Art. 613-1 Legislative Decree 1/2024, of March 12, approving the sixth book of the Tax Code of Catalonia, which includes the consolidated text of the legal provisions in force in Catalonia regarding transferred taxes.

For taxpayers to whom the transitional regime of the deduction for investment in habitual residence regulated by the eighteenth transitional provision of the Law of the PIT, the deduction percentages for investment in a primary residence in the regional section are as follows:

• 7.5 percent , in general.

• 15 percent, if it concerns the adaptation works of the usual residence of people with disabilities to which number 4 of article 68.1 of the Law ofIRPFABBRin the wording in force as of December 31, 2012.

For taxpayers who acquired their main residence before July 30, 2011, or who paid amounts before this date for the construction of their main residence (excluding renovation or extension of the main residence) and are entitled to the deduction for investment in housing, a percentage increase from 9 percentwhen they find themselves in any of the following situations:

1. Be 32 years old or younger on the tax due date (normally, December 31).

2. Having been unemployed for 183 days or more during the year.

3. Have a degree of disability equal to or greater than 65% .

4. Be part of a family unit that includes at least one child on the tax accrual date.

To be able to enjoy the percentage of 9 percentfor deduction, it is necessary that the sum of the general tax base and savings less the personal and family allowance,in the statement of PIT of the taxpayer corresponding to the year in which the deduction is applied, does not exceed 30,000 euros.

In the case of joint taxation, this limit is calculated individually for each of the taxpayers who are entitled to the deduction for having made investments in their habitual residence during the year.