10.15.11. For acquisition of habitual residence by people with disabilities

Amount

Taxpayers with a physical or sensory disability equal to or greater than 65%, or a mental disability equal to or greater than 33% may deduct 5% of the amounts, except of the interest, allocated during the tax period to the acquisition of the home that constitutes or will constitute your habitual residence.

The deduction will also apply when the disability is declared judicially, even if it does not reach that degree.

The conservatorship with full powers of representation established by judicial resolution will be assimilated to a degree of disability of 65%.

Requirements and conditions

The sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 30,000 euros, in individual taxation, or 47,000 euros, in joint taxation.

However, in the case of taxpayers who died before October 28, the sum of the general tax base and the savings tax base cannot exceed 16,212.56 euros, which is the equivalent of twice the public income indicator. multiple effects (IPREM).
For the purposes of applying the deduction, the concept of habitual residence included in state regulations will be used.
The status of a person with a disability must be accredited by means of the certificate issued by the competent bodies in matters of social services of the Generalitat or by the corresponding bodies of the State or other Autonomous Communities.
In joint taxation, only taxpayers integrated into the family unit who, having paid amounts entitled to it, individually meet the requirements, will be entitled to this deduction.
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.

Limit

When the limit of taxable bases of 30,000 euros and 47,000 euros applies, the full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros in individual taxation, or less than 44,000 euros, in joint taxation.

When the sum of the general taxable base and the taxable savings base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the amounts and deduction limits will be the following:

In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100
In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

The application of this deduction is compatible with the deduction "For the first acquisition of a habitual residence by taxpayers aged 35 or under" and the deduction "For obtaining income derived from leases housing, whose rent does not exceed the reference price for private rentals in the Valencian Community".

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 habitual residence from of public aid"

Completion

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

In the case of marriage when both spouses have the right to the deduction in equal shares, 50% of the total amount paid by both will be reflected.

If you have a mental disability equal to or greater than 33%, you must check the box provided for that purpose.