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Form 100. Personal Income Tax Declaration 2019

10.15.11. For acquisition of habitual residence by people with disabilities

Taxpayers who are physically or sensory disabled, with a degree of disability equal to or greater than 65 percent, or mentally disabled, with a degree of disability equal to or greater than 33 percent, may deduct 5 of the amounts allocated during the tax period to the acquisition of the home that constitutes or will constitute their habitual residence, (including the construction or expansion of the habitual residence of the person with a disability), except for the interests.

This deduction also applies to people with disabilities whose disability is declared judicially, even if it does not reach that degree.


  1. The sum of the general tax base and the savings tax base may not exceed twice the public multiple-effect income indicator (IPREM). that is, 15,039.18 euros, both in individual and joint declarations.

  2. For the purposes of applying the deduction, the concept of habitual residence included in state regulations will be used.

  3. In joint taxation, only taxpayers who are part of the family unit who, having paid amounts entitled to it, individually meet the aforementioned requirements will be entitled to this deduction, although the limit of 15,039.18
    euros will refer to joint taxation.
  4. The application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that entitles its application to be carried out by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions.

This deduction requires that the verified amount of the taxpayer's assets at the end of the tax period exceeds the value that its verification showed at the beginning of the period, by at least the amount of the investments made. 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. This requirement is applied jointly for all deductions for which it is required.


The application of this deduction is compatible with the deduction for the first acquisition of a habitual residence by taxpayers aged 35 or under."

This deduction cannot be applied for the amounts for which the deduction would have been applied "For amounts intended for the acquisition or rehabilitation of primary residence from public aid"


The amounts paid that give the right to the deduction will be reflected in the window.

In the case of marriage and if both spouses are entitled to the deduction in equal shares, 50% of the total amount paid by both spouses will be reflected.