10.2.9. For the acquisition or rehabilitation of housing in rural or similar areas

The taxpayer may apply a 5 percent deduction for the amounts paid for the acquisition or rehabilitation of the home that constitutes or will constitute the habitual residence, provided that the following requirements are met:

• That the taxpayer has his habitual residence in the Autonomous Community of Aragon.

• That on the date of accrual of the tax, the person is under 36 years of age.

• That it is your first home.

• That the dwelling is located in a municipality with less than 3,000 inhabitants, or alternatively, in a smaller local entity or in a singular population entity, which is separate or differentiated from the capital of the municipality to which it belongs.

• That the amount resulting from the sum of the general tax base and the savings tax base, less the minimum per taxpayer and the minimum per descendants, is not greater than 35,000 euros in a joint declaration and 21,000 euros in an individual declaration.

The deduction will only be applicable when the taxpayer has not owned any other home, whether or not it constitutes his habitual residence.

Completion: A data capture window will open in which you must indicate the amount paid with the right to the deduction.

The concept of acquisition of habitual residence and its maximum limit will be those established by the state regulations in force as of December 31, 2012.

This deduction will be applicable to the acquisition or renovation of homes in rural areas carried out after January 1, 2012.