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Form 100. Personal Income Tax Return Declaration 2017

10.1.2. For beneficiaries of aid for protected housing

Taxpayers who have the right to receive subsidies or financial aid in application of the autonomous regulations of Andalusia for the acquisition or rehabilitation of a habitual residence that is considered protected, may apply a deduction of 30 euros to the full autonomous quota, in the period tax that the right is recognized.

In the case of a joint declaration, if there are several beneficiaries of aid for subsidized housing, the deduction to be applied will also be 30 euros, without multiplying it based on the number of members of the family unit who are beneficiaries of the aid.

REQUIREMENTS:

  1. The annual income of the family unit in which the taxpayer is integrated must not exceed 2.5 times the IPREM (16,135.07 euros) in the case of protected housing under the special regime, 3.5 times the IPREM (22,589. 10), in the case of protected housing of a general regime and 5.5 times the IPREM (35,497.16 euros) in protected housing of limited price, in accordance with the provisions of article 3 of the Housing and Rehabilitation Plan of Andalusia 2016-2020.

  2. The annual income of the family unit is considered to be that composed of the general tax base and the savings tax base.

Completion

A data capture window will open in which you must indicate, marking with an “X”, whether you have received subsidies or financial aid in application of the autonomous regulations of Andalusia for the acquisition or rehabilitation of a habitual residence that is considered protected. .

In the event that you have chosen to carry out a type of individual data capture, a box will be enabled that you must mark with an “X” if the general and savings tax bases of all the members of the family unit in which you are integrated the taxpayer does not exceed the limits.