9.1.1.1. Autonomous Community of Catalonia

The Autonomous Community of Catalonia has established the following deduction percentages in the autonomous section:

1. In general: 7.5%.

2. 15% if it involves works to adapt the habitual residence of people with disabilities .

3. Special scheme: In the case of taxpayers who have acquired their habitual residence before 30-07-2011, or paid amounts for the construction of the same before said date, the percentage will be 9%. This percentage can only be applied in the case of acquisition and construction of the habitual residence, and cannot be applied in the case of rehabilitation or extension of the habitual residence, or contributions to housing accounts.

   For the 9% percentage to be applied, one of the following conditions must be met:

   • Be 32 years old or younger on the date the tax becomes due, provided that your total taxable income, less the personal and family minimum, 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.

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

   • Have a disability level equal to or greater than 65%.

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