Skip to main content
Form 100. Personal Income Tax Declaration 2019

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

Taxpayers with disabilities who prove a degree of disability equal to or greater than 65 per 100 , may deduct 3 per 100 of the amounts invested during the year in the acquisition or adaptation of the home that constitutes or will constitute your habitual residence, with the exception of the part of said amounts corresponding to interest.


  • The home must be located in the Principality of Asturias and its acquisition, or, where appropriate, the works and installations that the adaptation consists of, must be strictly necessary for accessibility and sensory communication that facilitates the dignified and adequate development of people with disabilities.
  • The need for the acquisition or the works must be accredited by means of a resolution or certificate issued by the Ministry competent in matters 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 regional section of the state deduction for investment in habitual residence.


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