Skip to main content
Form 100. Personal Income Tax Declaration 2018

10.2.9. For acquisition or rehabilitation of housing in rural or similar areas

The taxpayer may apply a 5 percent deduction for the amounts paid for the acquisition or rehabilitation of the home that constitutes or will constitute the habitual residence, provided that the following requirements are met:

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

  • That at the date of tax accrual is less than 36 years old.

  • Let it be your first home.

  • That the home is located in a municipality of less than 3,000 inhabitants, or alternatively, in a smaller local entity or in a singular population entity, which are separated or differentiated from the capital of the municipality to which they belong.

  • That the amount resulting from the sum of the general tax base and the savings tax base, less the minimum per taxpayer and the minimum for descendants, is not greater than 35,000 euros in a joint return and 21,000 euros in an individual return.

The deduction will only be applicable when the taxpayer has not owned any other home, whether or not it constitutes his or her habitual residence.

Completion: A data capture window will open in which you must indicate the amount paid with the right to deduction.

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.

This deduction will be applicable to the acquisitions or rehabilitations of homes in rural areas carried out after January 1, 2012.