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Form 100. Personal Income Tax Declaration 2018

10.15.12. For amounts allocated to the acquisition or rehabilitation of habitual residence from public aid

The amount of 102 euros per taxpayer may be deducted, provided that they have actually allocated during the tax period to the acquisition or rehabilitation of the home that constitutes or will constitute their habitual residence, amounts from a subsidy for this purpose granted by the Generalitat, charged to its own budget or that of the State.

In the event that, by application of the rules for temporary imputation of income of the state tax regulations, the aid is imputed as income in several years, the amount of the deduction will be prorated between the years in which such imputation occurs.

This deduction is not applicable to amounts deposited in housing accounts.

Likewise, the concept of habitual residence established in the same state regulations will apply.

Regarding rehabilitation, it must be classified as a protectable action in accordance with the regulations governing this type of action in force at all times.

Taxpayers who have applied any of the regional deductions for home acquisition to the amounts from public aid will not be able to apply this deduction.

This deduction requires that the verified amount of the taxpayer's assets at the end of the tax period exceeds the value that its verification showed at the beginning of the period, by at least the amount of the investments made. 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 (art. 4.two CA Law 13/97; mod. by art. 14 CA Law 9/2001). This requirement is applied jointly for all deductions for which it is required.


If you meet the requirements to apply the deduction, you must mark the box in the data capture window with an "X". Additionally, you must indicate the number of years in which the public aid received will be allocated.