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Form 100. 2019 Personal Income Tax return

10.3.2. For the acquisition or adaptation of the main residence for taxpayers with disabilities

Taxpayers with disabilities who can prove a degree of disability equal to or greater than 65 per 100 can deduct 3 for 100 of the amounts invested in the year in the acquisition or adaptation of that property that constitutes or is going to be its habitual residence, except for the part of these amounts corresponding to interest.


  • The property must be located in the Principality of Asturias and its acquisition, or where appropriate, the works and facilities in which the suitability involves must be strictly necessary for accessibility and sensory communication to facilitate the decent and adequate development of people with disabilities.
  • The need for the acquisition or the work must be accredited by a decision or certificate issued by the competent Department in terms of disability assessment.
  • The maximum base of the deduction will be 13,664 euros, both in individual and joint taxation.

This deduction is independent of the autonomous tranche of the State deduction for investment in a primary residence.


In the data capture window, the amounts paid by the deduction holder, excluding interest, will be indicated.