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Form 100. Personal Income Tax Declaration 2018

10.3.4. For investment in habitual residence that is considered protected

Taxpayers who have the right to receive subsidies or financial aid for the acquisition or rehabilitation of a habitual residence that is considered protected in accordance with state or regional regulations will have the right to apply, in the full regional quota, a deduction of 113 euros.

When two or more taxpayers have the right to apply this deduction with respect to the same assets for the same tax period, its amount will be prorated between them in equal parts.

Important :

  • The deduction may only be applied in the year in which you have the right to obtain the aid and the acquisition or rehabilitation is carried out.

  • The granting of mortgage loans with subsidized interest will not be considered subsidies or aid.

Completion

You must mark "X" if you are eligible to take the deduction. Additionally, you must indicate the number of people who have the right to apply the deduction with respect to the same home.