10.3.3. For the acquisition or adaptation of a primary residence for taxpayers whose spouses, ascendants or descendants with disabilities live with
Taxpayers with whom their spouses, ascendants or descendants with disabilities live can deduct 3% from the 100 amounts invested in the year in the acquisition or adaptation of the property that constitutes or is going to be its habitual residence, except for the part of these amounts corresponding to interest.
Requirements
- The spouse, ascendant or descendant with disabilities must live with the taxpayer for more than 183 days a year.
- The spouse, ascendant or descendant must prove a degree of disability equal to or greater than 65 per 100.
- The spouse, ascendant or descendant who generates the right to deduction may not have annual income, including exempt income, higher than the public indicator of multiple effects (the IPREM for 2019 has been established at 7,519.59 euros per year).
- The maximum base of the deduction will be 13,664 euros, both in individual taxation and in joint taxation.
- The acquisition, or where appropriate, of the works and installations in which the adaptation 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.
When two or more taxpayers have the right to apply the deduction for the same ascendants or descendants for the same tax period, their amount will be prorated among them by equal parts. However, when taxpayers have a different degree of kinship with the ascendant or descendant, the application of the deduction will correspond to those of the nearest degree.
This deduction is incompatible with the autonomous deduction "For the acquisition or adaptation of a primary residence for taxpayers with disabilities." Therefore, when the investment is made by the taxpayer with disabilities and by family members living with them, if the taxpayer with disabilities applies the deduction, the family members will not be able to apply it regardless of the tax method used.
Completion
The amounts invested by the holder of the deduction in the purchase or adaptation of the property will be reflected, except for the part of these amounts corresponding to interest.
In the event of marriage and if the investment corresponds to both spouses in equal parts, 50% of the amounts paid by both will be indicated. 100