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Form 100. Personal Income Tax Declaration 2021

10.3.3. For acquisition or adaptation of habitual residence for taxpayers with whom their spouses, ascendants or descendants with disabilities live.

Taxpayers with whom their spouses, ascendants or descendants with disabilities live, may deduct 3% of the amounts invested in the year in the acquisition or adaptation of the home that constitutes or will constitute their habitual residence, with the exception of the part of said amounts corresponding to interest.

Requirements and conditions

  • The spouse, ascendant or descendant with a disability 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%.

  • The spouse, ascendant or descendant who generates the right to the deduction may not have annual income, including exempt income, greater than the public multiple-effect income indicator (the IPREM for 2021 has been established at 7,908.60 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, the works and installations of which the adaptation consists, 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.

  • When two or more taxpayers have the right to apply the deduction with respect to the same ascendants or descendants for the same tax period, its amount will be prorated among them in equal parts.

    However, when the taxpayers have a different degree of relationship with the ascendant or descendant, the application of the deduction will correspond to those of the closest degree.

Deduction base

The maximum base of the deduction will be 13,664 euros, both in individual taxation and in joint taxation.

Incompatibility

This deduction is incompatible with the regional deduction ""For acquisition or adaptation of habitual residence for taxpayers with disabilities." Therefore, when the investment is made by the disabled taxpayer himself and by family members who live with him, if the disabled taxpayer applies the deduction, the family members will not be able to apply it regardless of the taxation modality used.

Completion

  • It will reflect the amounts invested by the holder of the deduction in the acquisition or adaptation of the home, with the exception of the part of said amounts corresponding to interest.

    In the case of marriage and if the investment corresponds to both spouses in equal shares, 50% of the amounts paid by both will be indicated.

  • It will indicate the number of people entitled to the deduction.