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Form 100. Personal Income Tax Return 2023

10.15.11. For acquisition of habitual residence by people with disabilities

Amount

Taxpayers with a physical or sensory disability of 65% or more, or a mental disability of 33% or more may deduct 5% of the amounts, except for interest, used during the tax period for the acquisition of the home that constitutes or will constitute their habitual residence.

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

Guardianship with full powers of representation established by court order will be considered a disability level of 65%.

Requirements and conditions

  1. 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.

  2. For the purposes of applying the deduction, the concept of habitual residence included in state regulations will apply.

  3. The status of a person with a disability must be accredited by a 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.

  4. In joint taxation, only taxpayers who are part of the family unit and who, having paid amounts entitled to it, individually meet the requirements, will be entitled to this deduction.

  5. The application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction that entitles it to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.

  6. This deduction requires that the verified amount of the taxpayer's assets at the end of the tax period exceeds the value shown by its verification at the beginning of the period, by at least the amount of the investments made.

Limit

When the limit on 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 savings taxable base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the deduction amounts and limits will be as follows:

  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 27,000)

  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 44,000)

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 from housing leases, the rent of which 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 housing from public aid"

Completion

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

In the case of marriage when both spouses are entitled to the deduction in equal parts, 50% of the total amount paid by both will be reflected.

If you have a mental disability of 33% or more, you will check the box provided for this purpose.