10,15,11. For the acquisition of a primary residence by persons with disabilities
Taxpayers with physical or sensory disability, with a degree of disability of 65% or more, or mental disability, with a 100 degree of disability equal to or greater than 33 per 100, may deduct 5 per 100 from the amounts allocated during the tax period to the acquisition of the home that constitutes or is going to be its habitual residence (including the construction or extension of the main residence of the disabled person), except for the interests.
This deduction also applies to persons with disabilities whose disability is declared judicially, even if it does not reach this level.
Requirements
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The sum of the general tax base and the taxable base of the savings cannot exceed twice the public indicator of income of multiple bills (IPREM). In other words, 15,039.18 euros, both in individual and joint tax return.
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For the purposes of applying the deduction, the concept of a habitual residence set out in the state regulations will be applied.
- In joint taxation, only taxpayers who have paid amounts with their right to this deduction will be entitled to pay this deduction individually, although the limit of 15,039.18 euros will be related to joint taxation. ##44441## ##44441##
- The application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that are carried out by credit or debit card, bank transfer, nominative cheque or deposit in accounts with credit institutions.
This deduction requires that the amount verified of the taxpayer's assets at the end of the period of the deposit exceeds the value that would be verified at the beginning of the tax, at least the amount of the investments made. For these purposes, the increases or decreases in value experienced during the tax period will not be counted for the assets that at the end of the tax period continue to form part of the taxpayer's assets. This requirement is applied jointly for all deductions for which it is required.
Compatibility
The application of this deduction is compatible with the deduction for the first purchase of the main residence by taxpayers of age equal to or less than 35 years old. "
This deduction cannot be applied for the amounts for which the deduction has been applied "For amounts intended for the acquisition or renovation of a primary residence from public aid"
Completion
The window will show the amounts paid that give entitlement to the deduction.
In the event of marriage, and if both spouses have the right to deduction for equal parts, 50% of the total amount paid by both spouses will be reflected. 100