Habitual Housing Deduction: Who Can ⁣Benefit?

Certain taxpayers can still benefit from the habitual housing deduction, according ‍to finance officials. The deduction is available to specific groups:

• Individuals who purchased a home before 2013.This also applies to those who made payments for its⁤ construction ‍before ⁤January 1, 2013.
• Individuals who paid for home advancement work, such as rehabilitation or expansion, that began before ⁣2013 and concluded before 2017.

To qualify,taxpayers must have previously benefited from⁣ this deduction before 2013. An exception exists for⁢ those who did not claim the deduction because ⁣their investments in ⁤prior homes did not exceed⁤ the required amounts.

another exception applies to taxpayers who were not⁢ obligated to file taxes due to low income, or who ⁣filed but were⁣ ineligible for the deduction due ⁤to insufficient tax liability.

Deduction Amount for Habitual Housing

The habitual housing deduction has a maximum base of 9,040 euros ‍annually. It includes a 7.5% state portion and a 7.5% autonomous (regional) portion, totaling a maximum deduction of 15%, or 1,356 euros per year.

In Catalonia, a higher autonomous deduction of 9% is available for taxpayers under⁢ 32 who were unemployed for at least 183 days in 2024, have a disability of at least⁤ 65%, or are part of a family unit with at ⁤least one child.