10,15,12. For amounts intended for the purchase or renovation of a primary residence from public aid
The amount of 102 euros per taxpayer may be deducted, provided that it has effectively allocated during the tax period to the acquisition or renovation of the property that constitutes or is going to be established as its habitual residence, amounts from a grant granted by the Government, charged to its own budget or that of the State.
If, by applying the rules for temporary imputation of income from the state tax regulations, the aid is allocated as income in several years, the amount of the deduction will be prorated between the years in which this allocation occurs.
This deduction does not apply to amounts deposited in home accounts
It will also be considered a primary residence established in the same state regulation.
As for the rehabilitation, it must be classified as a protective action in accordance with the regulations governing this type of action in force at any given time.
Taxpayers who have applied any of the Autonomous Community deductions for the purchase of a home to the amounts from the public aid may not apply this deduction.
This deduction requires that the amount verified of the taxpayer's assets at the end of the period of the deposit exceeds the value that would be verified at the beginning of the tax, at least the amount of the investments made. For these purposes, the increases or decreases in value experienced during the tax period for the goods that at the end of the tax period continue to form part of the taxpayer's assets (article 4.dos of the Spanish Tax Act) will not be included. 13/97; Mod. by article 14 of the Spanish Law on 9/2001). This requirement is applied jointly for all deductions for which it is required.
If you meet the requirements for applying the deduction, you must check the box in the data capture window with an "X." In addition, you must indicate the number of years in which the public aid received will be allocated.