The section of the can be a relief for taxpayers in the income statement. Depending on the community in which you reside, you may have benefits for very different matters, including the purchase or rehabilitation of homes.
This issue is very common in the great totality of the autonomous communities that, obviously, and having the postestas, regulate it according to their own decisions. It is best to consult, one by one, what are the deductions that affect the purchase and rehabilitation of housing. They are the following:
Andalusia
-For beneficiaries of grants for subsidized housing: a deduction of 30 euros for citizens who have received aid or subsidies for the acquisition or rehabilitation of subsidized housing. The total annual income of the family unit cannot exceed 2.5 or 3.5 or 5.5 times the Iprem in protected housing under the special, general and limited-price regimes, respectively.
-Investment in protected main residence: 2% of the amount invested in acquisition and/or rehabilitation is deducted with the limits of the previous section and with the condition that they are operations prior to 2003.
-Investment in primary residence by persons under 35: 3% deduction for amounts paid for purchase or rehabilitation in operations prior to 2003. The sum of the general tax base and that of savings cannot exceed 19,000 euros in individual taxation and the 24,000 together.
Aragon
-Acquisition of habitual residence by victims of terrorism: the deduction is 3% of the amounts paid in the tax period, provided that it is in some form of public housing protection.
-For the purchase or rehabilitation of a habitual residence in rural or similar areas: a deduction of 5% of the amounts paid for those under 36 years of age in municipalities with less than 3,000 inhabitants, a minor local entity or a singular population entity. The sum of the general tax base and the savings less the minimum for the taxpayer and for descendants must be less than 21,000 euros in individual taxation and 35,000 euros jointly.
Asturias
-For the acquisition or adaptation of the habitual residence for taxpayers with disabilities: 3% of the amounts paid in that tax period if it is the habitual residence of a person with a disability of at least 65%. The maximum base of the deduction is 13,664 euros.
-For the acquisition or adaptation of the habitual residence for taxpayers with whom their spouses, ascendants or descendants with disabilities live: the deduction is also 3%, with the same degree of disability and maximum base. They must live with the taxpayer for at least half the year and not have incomes higher than the Public Indicator of Income for Multiple Effects (IPREM) for 2020, of 7,519.59 euros.
-For investment in protected habitual residence: a deduction of 113 euros for each taxpayer who is entitled to subsidies for the acquisition or rehabilitation of their habitual residence with the condition of protected housing.
Balearics
-For investments to improve the sustainability of the habitual residence: 50% of the investments “that improve the quality and sustainability of the dwellings” with a maximum base of 10,000 euros per year. The total tax base must not exceed 30,000 euros in individual taxation and 48,000 jointly.
Canary Islands
-For moving the habitual residence to another island of the Archipelago to carry out a work activity: a deduction of 300 euros for the tax period in which it occurs and the following, provided that you stay for at least four years and the total tax base does not exceed the 39,000 euros in individual taxation and the 52,000 jointly.
-For investment in primary residence: the deduction is 3.5% for taxpayers with a total tax base of less than 15,000 euros and 2.5% for a total tax base of between 15,000 and 30,000 euros. The deduction limit is 15% of the full regional quota.
-For energy rehabilitation works and reform of the main residence: 10% of the amounts paid, with a limit of 10% of the full regional quota. The maximum base of the deduction is 7,000 euros.
-For works to adapt the habitual residence for people with disabilities: 10% of the amounts paid, with a limit of 15% of the full regional quota.
Cantabria
-For improvement works: 15% of the amounts paid in any home or homes you own, in addition to the building in which it is located, with a limit of 1,000 euros in individual taxation and 1,500 jointly (500 euros more for each taxpayer with 65% disability).
-For the expenses of moving the habitual residence to an area of Cantabria at risk of depopulation for work reasons: the deduction is 500 euros for the year in which it occurs and the following year. The sum of the total taxable base minus the personal and family minimum cannot exceed 22,946 euros in individual taxation and 31,485 euros jointly. The rural area must meet one of these requirements: less than 2,000 inhabitants, an aging rate of 30%, or a population density of less than 12.5 inhabitants per square kilometer.
Castile and Leon
-Acquisition or rehabilitation of housing by young people in rural areas: 15% of the amounts paid are deducted in those under 36 years of age, first homes and residing in municipalities with less than 10,000 inhabitants and 3,000 if they live less than 30 kilometers from the provincial capital. The maximum base is 9,040 euros and the acquisition must be from 2005 and, if it is after 2015, it cannot exceed 135,000 euros. The limit of the total tax base minus the personal and family minimum is 19,800 euros individually and 31,500 euros as a whole.
-For investment in environmental installations and adaptation for the disabled in habitual residence: a deduction of 15% of the amounts invested (maximum base of 20,000) in solar panels, water saving methods, improvement in thermal installation systems and adaptation works for accessibility and sensory communication.
-Rehabilitation of homes for rent in rural areas: a deduction of 15% of the amounts paid (maximum base of 20,000 euros) for homes in populations of less than 10,000 inhabitants or less than 3,000 if the provincial capital is less than 30 kilometers away . The home must be rented to non-relatives or must be rented for at least the following five years. In addition, its value must not exceed 135,000 euros and the rental price must not exceed 300 euros per month.
-Acquisition of a newly built home for habitual residence: a deduction of 7.5%, with a limit of 9,040 euros and the possibility of applying it during the purchase period and four subsequent years. Includes expenses such as interest.
Catalonia
-Rehabilitation of habitual residence: 1.5% of the amounts paid with a limit of 9,040 euros.
-Autonomous section for investment in primary residence: a deduction of 7.5% in general and rises to 15% with the rehabilitation of homes for people with disabilities. In general terms, it rises to 9% for works carried out before July 30, 2011 for people 32 years of age or younger, unemployed for at least six months, 65% disabled or part of a family unit with a child. The limit is 30,000 euros of total tax base less the personal and family minimum.
Estremadura
-For the acquisition or rehabilitation of habitual residence for young people (under 36 years of age) and for victims of terrorism: the deduction is 3%, although if they reside in municipalities with less than 3,000 people in operations as of 2015, the deduction increases to 5 %. The maximum base of the deduction is 9,040 euros and the limit to the general tax base is 19,000 euros in individual taxation and 24,000 in joint tax.
Galicia
-For works to improve energy efficiency in residential buildings or single-family homes: 15% deduction, with a maximum base of 9,000 euros.
Guipuzcoa
-For the acquisition of habitual residence: deductions of 18% of the amounts paid in the tax period, and 23% in those under 35 years of age and large families. The limit for homes purchased before 2012 is 2,160 euros for large families and 2,760 for those under 35. For purchases after January 1, 2012, the limit will be 1,530 euros for large families and 1,955 for those under 35.
Murcia
-For investment in primary residence by young people aged 35 or under: the deduction is 5% of the costs of acquisition, construction, expansion or rehabilitation, including others such as external financing, interest, amortization… provided that the total tax base does not exceed 24,107.20 euros and the tax base of savings does not exceed 1,800 euros.
Navarre
-Deduction for investment in primary residence: the deduction is 15% in general, 18% for family units with two or more descendants and 30% for large families. The maximum base is 7,000 euros per year and the income limits to access the deduction.
The Rioja
-For the acquisition, construction or rehabilitation of a habitual residence in small municipalities: 5% of the amounts paid in the tax period, with a limit of 452 euros and if it is a habitual residence, the operation was carried out as of 2017 and is reside in a small municipality of La Rioja.
-For the acquisition or rehabilitation of a second home in rural areas: the deduction is 8% if the home is not in the same municipality as the habitual residence, and with a limit of 450.76 euros. Taxpayers must buy the home before 2013 or have rehabilitated it before 2017.
-For amounts invested in the acquisition or construction of habitual residence for young people: 3% of the amounts paid if it is for habitual residence in La Rioja and under 36 years of age. This rises to 5% if the total taxable base does not exceed 18,030 euros in individual taxation and 30,050 as a whole, in addition to not having a taxable savings base of more than 1,800 euros.
Valencian Community
-First acquisition of habitual residence with 35 or less years: the deduction is 5% of the amount paid (except interest) if the total tax base does not reach 15,039.18 euros.
-Acquisition of primary residence by people with disabilities: same deduction and same limit for people with physical or sensory disabilities of at least 65% or mental disabilities of at least 33%.
-Aid for the acquisition or rehabilitation of a habitual residence: people who have received this type of aid can deduct 102 euros.
Biscay
-For the acquisition of habitual residence: deduction of 18% of the amounts paid and 23% in persons under 30 years of age and large families. The limit is 1,530 euros in general and 1,955 for large families and those under 30 years of age.
-For renovation works in habitual residence: the deduction is 10% of the amounts paid if the…
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