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Practical Income Manual 2021.

For works to adapt the habitual residence for people with disabilities

Regulations: Art. 14 ter Consolidated text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes , approved by Legislative Decree 1 /2009, April 21.

See also the first Additional Provision of Decree Law 12/2021, of September 30, which adopts tax, organizational and management measures as a consequence of the volcanic eruption on the island of La Palma (BOC 01-10-2021)

La Palma volcanic eruption: in accordance with the first Additional Provision of Decree Law 12/2021, the right to deductions made in the full autonomous personal income tax quota will NOT be lost for the amounts paid for this concept, even though the habitual residences have been destroyed by the volcanic eruption of La Palma, and may continue to apply this deduction for the amounts that could continue to be paid .

Deduction amount

10 percent of the amounts paid in the tax period, for the works and installations to adapt the home due to disability.

Requirements and other conditions for the application of the deduction

The concept of works or facilities to adapt the habitual residence due to disability, as well as the maximum base of deduction and the remaining requirements required for the practice of the deduction are those contained in article 68.1 of Law 35 /2006, of November 28, of Personal Income Tax , in the wording in force on January 1, 2012 .

Joint deduction limit

The sum of the amount of this deduction together with that of the regional deductions “For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of Cultural Interest”, “For investment in habitual residence” and “For rehabilitation works energy of the habitual residence" may not exceed 15 per 100 of the full autonomous quota, box [0546] of the statement.