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Form 100. Personal Income Tax Declaration 2018

9.1.1. Acquisition or refurbishment of the main residence

IMPORTANT: The deduction set out below is not applicable when the acquisition, construction or the amounts paid for rehabilitation or expansion works of the habitual residence, or for the execution of works and installations to adapt the habitual residence of people with disabilities have been started from January 1, 2013.

In general, taxpayers may apply the deduction for investment in housing (state part and autonomous or complementary section, respectively) for the amounts paid in the period in question for the acquisition or rehabilitation of the housing that constitutes or will constitute the taxpayer's habitual residence.


The percentage of deduction applicable to the deduction base will in all cases be 7.50 per 100 in the state section, and the percentage established in the respective Autonomous Community and, failing that, the 7.50 per 100 in the regional section.

These percentages apply both to the amounts paid during the year to repay the requested loan, and to the amount paid, if applicable, in cash by the buyer.

The Autonomous Community of Catalonia has established special percentages for the autonomous section of the deduction.


The maximum base will be 9,040 euros per year.

The basis of this deduction 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 external financing, the amortization, interest, the cost of variable interest rate risk hedging instruments for mortgage loans regulated in article nineteen of Law 36/2003, of November 11, on economic reform measures, and other expenses derived therefrom. In the event of application of the aforementioned coverage instruments, the interest paid by the taxpayer will be reduced by the amounts obtained by the application of the aforementioned instrument (art. 69.1.1 Law).

The maximum deduction base will be the same for all amounts invested in habitual residence (acquisition, rehabilitation, construction, extension or housing account), with the exception of those destined for adaptation works and installations in habitual residence due to disability, for which there is an independent deduction base, both deductions being compatible with each other.


The taxpayer may continue to make the deduction, in cases of marital annulment, divorce or judicial separation, for the amounts paid in the tax period for the acquisition of what was their habitual residence during the term of the marriage, as long as it continues to have this condition. for common children and the parent in whose company they remain. A deduction may also be made for the amounts paid, if applicable, for the acquisition of the home that constitutes or will constitute your habitual residence. In this case, the deduction base will be joint for the two homes.

(9,040 euros annually).


They are not part of the basis of the deduction:

  1. Conservation or repair costs. For these purposes they will have this consideration:

    • Those carried out regularly with the purpose of maintaining the normal use of material assets, such as painting, plastering or repairing facilities.

    • Those for replacing elements, such as heating installations, elevators, security doors or others.

  2. The best.

  3. The acquisition of parking spaces, gardens, parks, swimming pools and sports facilities and, in general, annexes or any other element that does not constitute the home itself, provided that they are acquired independently of it.

    The parking spaces acquired with these are assimilated to homes, with a maximum of two.


When a habitual residence is acquired having enjoyed the deduction for the acquisition of other previous habitual residences, no deduction may be made for the acquisition or rehabilitation of the new one as long as the amounts invested in it do not exceed those invested in the previous ones, in the extent to which they would have been subject to deduction.


When the disposal of a habitual residence would have generated a capital gain exempt from reinvestment, the deduction base for the acquisition or rehabilitation of the new home will be reduced by the amount of the capital gain to which the exemption from reinvestment applies.

In this case, no deduction may be made for the acquisition of the new one as long as the amounts invested in it do not exceed both the price of the previous one, to the extent that it has been subject to deduction, and the capital gain exempt from reinvestment.


The application of the deduction for investment in housing will require that the verified amount of the taxpayer's assets at the end of the tax period exceeds the value shown by its verification at the beginning of the period, at least by the amount of the investments made, without computing interest. and other financing expenses.

For these purposes, the increases or decreases in value experienced during the tax period by the assets that at the end of the period continue to form part of the taxpayer's assets will not be computed.

  1. Autonomous Community of Catalonia
  2. Principal Residence item
  3. Housing rehabilitation concept