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Form 100. Personal Income Tax Declaration 2018

10.8.2. For the acquisition of homes by young people in rural areas

15 per 100 of the amounts paid in the period in question for the acquisition or rehabilitation of the home that will constitute the taxpayer's habitual residence in the territory of the Community of Castilla and Leon. The deduction will also be applicable to cases of construction of the habitual residence, when the taxpayer directly pays the expenses derived from the execution of the works, or delivers amounts on account to the promoter, provided that they are completed within a period of no more than four years from the beginning of the investment.

The concept of housing rehabilitation is that included in article 20.Uno.22.B of Law 37/1992, of December 28, on Value Added Tax, or regulation that replaces it. 

For the purposes of the provisions of article 20.Uno.22.B of Law 37/1992, of December 28, on Value Added Tax, building rehabilitation works are those that meet the following requirements: 

1. That its main object is the reconstruction of the same, this requirement being understood to be fulfilled when more than 50 percent of the total cost of the rehabilitation project corresponds to works of consolidation or treatment of structural elements, facades or roofs or with similar works. or related to rehabilitation. 

2. That the total cost of the works to which the project refers exceeds 25 percent of the acquisition price of the building if it had been carried out during the two years immediately prior to the start of the rehabilitation works or, in another case, of the market value of the building or part of it at the time of said beginning. For these purposes, the proportional part corresponding to the land will be deducted from the acquisition price or the market value of the building.


  • That the taxpayer has his habitual residence in the Community of Castilla y León and that on the date of accrual of the tax he is less than 36 years old.

  • That it is his first home . It is considered that the taxpayer acquires his first home when he does not have or would not have had any right of full ownership equal to or greater than fifty percent over another home.

  • That the home is located in a town (municipality) of the Community of Castilla y León, excluding those that exceed 10,000 inhabitants, or those that have more than 3,000 inhabitants and that are less than 30 kilometers from the capital of the province. This requirement must be met at the time of the acquisition or rehabilitation of the home, at which time the rural condition of the municipalities must be considered. Starting in 2016, the concept of population is modified for the purposes of applying this tax benefit, with the number of inhabitants of the population (INE Population Unit Code) being relevant and not the number of inhabitants of the entire municipality. For example, in Valladolid the deduction would not be applicable in the population center 47186000501 Valladolid (with 299,166 inhabitants) but it would be applicable to the rest of the towns of Valladolid (Code 47186), for example the population center 47186000201. Overuela (LA) (with 2,579 inhabitants).

  • That the home has a value, for the purposes of the tax levied on its acquisition, of less than 135,000.00 euros for purchases made after January 1, 2016.

    In the case of acquiring a home under construction with deliveries to the developer, the right to the deduction will be determined according to the number of inhabitants of the municipality at the time the first payment on account is made. For these purposes, by Order of the Ministry of Finance, publicity is given to the municipalities that meet these requirements. In this way, for acquisitions made in the years 2005 and 2006, the list of municipalities is included in Order HAC/42/2005 (BOCYL 01-28-2005) for acquisitions made in the years 2007 and 2008, in the Order HAC/68/2007 (BOCYL 01-26-2007), for acquisitions made in 2009 in Order HAC/2252//2008 (BOCYL 01-09-2009) and for acquisitions made in 2010 and 2011 in Order HAC/16/2010, of January 13 (BOCYL 01/22/2010), for acquisitions made in fiscal year 2012 in Order HAC/1669/2011, of December 27 (BOCYL 02-17-2012 ), and for those carried out in 2013 and 2014, the list of municipalities is found on the website, as established by Order HAC/17/2013 of January 21 (BOCYL 25-01 -2013). For this fiscal year, the list of municipalities has been updated in Order HAC/197/2015.

    The Department of Finance of the Autonomous Community will proceed to publicize the list of municipalities to which it applies.

  • That it is a newly built home or a rehabilitation qualified as a protectable action in accordance with Royal Decree 1186/1998, of June 12, and Decree 52/2002, of 27 March, of Development and Application of the Housing and Land Master Plan of Castilla y León 2002-2009, or with those state or regional regulations that replace them. Newly built housing is considered to be housing whose acquisition represents the first transmission of the same after the declaration of new construction, provided that three years have not elapsed since this. Likewise, it is considered a newly built home when the taxpayer directly pays the expenses derived from the execution of the works.

  • That the acquisition or rehabilitation of the home occurs as of January 1, 2005.

  • That the total tax base, less the personal and family minimum, does not exceed 18,900 euros if taxation is individual or 31,500 euros if it is joint taxation. This requirement will be controlled by the program.

  • The application of the deduction will require that the verified amount of the taxpayer's assets at the end of the taxation period exceeds the value that its verification showed at the beginning of the period, at least by the amount of the investments made, in accordance with the requirements established in general in the regulations of the Income Tax of Physical Persons.

Maximum basis of deduction:

The maximum base of this deduction will be 9,040 euros per year, and will be constituted by the amounts paid for the acquisition or rehabilitation of the home, including the expenses incurred that have been borne by the purchaser and, in the case of third-party financing, the amortization , the interests, the cost of risk hedging instruments for the variable interest rate of mortgage loans regulated in the nineteenth article of Law 36/2003, of November 11, on Economic Reform Measures, and other expenses derived from the same. In the event of application of the aforementioned hedging instruments, the interest paid by the taxpayer will be reduced by the amounts obtained by applying the aforementioned instrument.

Loss of the right to deduction:

When in tax periods subsequent to their application the right is lost, in whole or in part, to the deductions made, the taxpayer will be obliged to add the amounts unduly to the autonomous liquid quota accrued in the year in which the requirements were not met. deducted, plus the late payment interest referred to in article 26.6 of Law 58/2003, of December 17, General Tax.


The window will reflect the amounts paid with the right to deduction.

In the case of marriage when the amount paid corresponds to the spouses in equal parts, 50% of the total amounts paid by both will be reflected.

List of populations excluded from the application of the deduction in 2018 (for acquisitions or rehabilitations carried out in 2018):

  1. Populations that exceed 10,000 inhabitants, or that have more than 3,000 inhabitants and are less than 30 km from the provincial capital