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Form 100. Personal Income Tax Declaration 2023

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

Amount

Taxpayers who prove a degree of disability equal to or greater than 65% may deduct 3% of the amounts invested in the year in the acquisition or adaptation of the home that constitutes or will constitute his habitual residence.

The deduction will also be applicable when the disability is suffered by the spouse, ascendants or descendants who live with the taxpayer for more than 183 days a year and who do not have annual income, including exempt income, exceeding 35,000 euros.

Requirements and conditions

  • 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 and installations 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 this deduction with respect to the same ascendants or descendants for the same tax period, the maximum base of the deduction will be prorated between them in equal parts. However, when the taxpayers have a different degree of relationship with the ascendant or descendant, the application of the reduction will correspond to those of the closest degree.

  • This deduction is independent of the state deduction for investment in primary residence.

Deduction base

The maximum base of the deduction will be 15,000 euros, both in individual and joint taxation and will be constituted by the amounts paid during the year in the acquisition or rehabilitation of the home, including the amounts destined for the amortization of mortgage loans.

Completion

It will record the amounts paid by the taxpayer that entitle them to the deduction.

If the spouse, ascendants or descendants meet the requirements to generate the right to deduction, they will mark the box enabled for this purpose.

When ascendants or descendants generate the right to the deduction for more than one person, the number of people entitled to it will be indicated.