10.2.6. For acquisition of habitual residence by victims of terrorism
Taxpayers who are victims of terrorism or, failing that and in this order, their spouse or de facto partner or children who live with them, may deduct 3 per 100 of the amounts paid during the tax period for the acquisition of a new home.
The home must constitute the taxpayer's first habitual residence and be located in the territory of the Autonomous Community of Aragon.
The home must be covered by some form of public housing protection.
MAXIMUM BASE OF DEDUCTION: The maximum base of the deduction will be 9,040 euros annually and will consist of the amounts paid for the acquisition, including the expenses incurred that have been borne by the acquirer, and in the case of financing third party, amortization, interest, the cost of risk hedging instruments for the variable interest rate of mortgage loans regulated in article 19 of Law 36/2003, and other expenses derived therefrom.
The concept of acquiring a habitual residence and its maximum limit will be those set by the state regulations in force on December 31, 2012, as well as the requirement to verify the taxpayer's financial situation.
The window will reflect the amount paid with the right to deduction.
In the case of marriage when both spouses have the right to the deduction, 50% of the total amounts invested with the right to the deduction will be reflected.