10.15.10. For the first acquisition of their habitual residence by taxpayers aged 35 or under

5 of the amounts spent by the taxpayer during the tax period, including the expenses incurred by him, except for interest, on the first acquisition of his habitual residence, may be deducted, provided that the following REQUIREMENTS are met:

• It must be the first acquisition (including the construction of the taxpayer's habitual residence). This deduction cannot be applied, however, to amounts deposited in housing accounts.

• The taxpayer must be 35 years of age or older on the tax accrual date.

• That the sum of the general tax base and the savings tax base does not exceed 15,039.18 euros, equivalent to twice the public indicator of multiple-purpose income (IPREM). In a joint declaration, it will be necessary that the taxable base of said declaration does not exceed this amount.

This deduction requires that the verified amount of the taxpayer's assets at the end of the tax period exceeds the value shown by its verification at the beginning of the period, by at least the amount of the investments made. For these purposes, increases or decreases in value experienced during the tax period by assets that at the end of the period continue to form part of the taxpayer's assets will not be computed. This requirement applies jointly to all deductions for which it is required.

COMPATIBILITY:The application of this deduction is compatible with the deduction for the acquisition of a habitual residence by persons with disabilities."

This deduction cannot be applied to amounts for which deduction "For amounts intended for the acquisition or rehabilitation of habitual residence from public aid" (Box 0996) would have been applied.

Completion

The amounts paid that give rise to the deduction will be reflected in the window.

In the case of marriage and if the amount paid corresponds to the spouses in equal parts, 50% of the total amount paid by both spouses will be reflected.