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Form 100. Personal Income Tax Declaration 2018

10.10.1. For acquisition or rehabilitation of habitual residence for young people and for victims of terrorism

Taxpayers may deduct 3 percent of the amounts paid for the acquisition or rehabilitation of a new home that is located in the territory of the Autonomous Community of Extremadura, covered by certain types of housing of public protection, which constitutes or will constitute the habitual residence of the taxpayer, with the exception of the part thereof corresponding to interest, provided that the following requirements are met: 

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

  • That on the date of tax accrual the taxpayer is under 36 years of age (normally December 31). 

  • Let it be your first home. 

  • That your total tax base does not exceed the amount of 19,000 euros in individual taxation and 24,000 euros in joint taxation

  • The public protection modalities cited are only those contemplated in article 23 of Law 3/2001, of April 26, on regulatory standards for the Quality, Promotion and Access of Housing in Extremadura referring to officially protected housing promoted publicly. or private and Public Promotion housing.

  • The maximum base of this deduction will be constituted by the annual amount established as the limit for the deduction for habitual residence contemplated by the regulations. Effective as of December 31, 2012 

The deduction percentage will be 5 percent if the acquisition or rehabilitation occurs in any Extremaduran town with less than 3,000 inhabitants. In these cases, it will not be required that the home be covered by any of the protection modalities provided for in the previous section. This percentage will be applicable to homes purchased after January 1, 2015.

The rule on verification of the financial situation will be applied with the same requirements that are generally established in the Tax Law.


    The application of the deduction for investment in housing will require 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, at least by the amount of the investments made, without computing interest. and other financing expenses.

    For these purposes, the increases or decreases in value experienced during the tax period by the assets that at the end of the period continue to form part of the taxpayer's assets will not be computed.

Victims of terrorism: 

People who have the status of victims of terrorism or, failing that and in this order, their spouse or common-law partner or children who have been living with them, will have the right to the same deduction as in the previous section and with the same requirements. , except the age requirement. Both deductions cannot be carried out simultaneously.


If the holder of the deduction is a victim of terrorism, they must mark "X" in the box established for this purpose. 

In the next window the amounts paid by the holder of the deduction will be reflected. You must mark, if you are in any of these cases, that the home is located in rural areas and/or was acquired after January 1, 2015.