Skip to main content
Practical manual for Income Tax 2020.

For the acquisition of habitual housing by persons with disabilities

Regulations: Art. 4.One.l) Law 13/1997, of December 23, regulating the autonomous section of the personal income tax and other transferred taxes, of the Valencian Community.

Amount of deduction

5% of the amounts paid during the tax period for the acquisition of the habitual residence, with the exception of the part of said amounts that correspond to interest, by taxpayers with the following degrees of disability:

  • With physical or sensory disability, equal to or greater than 65% , or
  • With mental disability, equal to or greater than 33% ,

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

The deduction will also be applicable, even if the disability does not reach these degrees, when the disability is declared judicially.

Requirements and other conditions for the application of the deduction

  • The concepts of habitual residence and its acquisition are those included in the state regulations governing IRPF .

    For these purposes, it must be taken into account that, in accordance with the state regulations governing the tax, the construction or extension of the same is considered to be the acquisition of a habitual residence.

    In addition to the requirements established in general terms in the state regulations governing the deduction for investment in habitual housing , in order to apply this regional deduction, the following must also be met:

  • That the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration, is not greater than 15,039.18 euros , an amount equivalent to twice the public indicator of multiple effects income (IPREM), both in individual taxation and in joint taxation.
  • In joint taxation , only taxpayers who are part of the family unit and who, having paid amounts entitled to it, individually meet the requirements indicated above will be entitled to this deduction, although the limit of 15,039.18 euros will refer to joint taxation.

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

    This requirement is established by the Sixteenth Additional Provision of Law 13/1997, of December 23, which regulates the autonomous section of the Personal Income Tax and other transferred taxes. 

  • It is required 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 same by at least the amount of the investments made.

    For these purposes, increases or decreases in value experienced during the aforementioned tax period by assets that at the end of the period continue to form part of the taxpayer's assets will not be computed.

    See Chapter 16 for verification of the assets situation

Compatibility

This deduction is compatible with the deduction "For the first acquisition of a habitual residence by taxpayers aged 35 or under."