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Practical Income Manual 2021.

For acquisition or adaptation of the habitual residence for taxpayers with whom their spouses, ascendants or descendants with disabilities live.

Regulations: Art. 5 of the Consolidated Text of the legal provisions of the Principality of Asturias regarding taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22.

Deduction amount

3 per 100 of the amounts paid during the year in the acquisition or adaptation of the home that constitutes or will constitute the taxpayer's habitual residence in the Principality of Asturias, when their spouse, ascendants or descendants prove a degree of disability equal to or greater than 65 per 100 .

The application of this deduction is independent of the deduction for investment in primary residence provided for in the eighteenth transitional provision of the Personal Income Tax Law .

Maximum base of the deduction

The base of the deduction is constituted by the amounts paid during the year , with the exception of the part corresponding to interest, with a maximum of 13,664 euros , both in individual and joint taxation.

Requirements and other conditions for the application of the deduction

  • That the spouse, ascendants or descendants live with the taxpayer for more than 183 days a year and do not have annual income , including exempt ones, greater than 7,908.60 euros , the amount of the Multiple Effect Public Income Indicator (IPREM) for 2021.

  • When two or more taxpayers are entitled to the application of this deduction with respect to the same ascendants or descendants for the same tax period, its amount will be prorated among them in equal parts . However, when the taxpayers have a different degree of relationship with the ascendant or descendant, the application of the deduction will correspond to those of the closest degree.

  • The acquisition of the new home or, where appropriate, the works and facilities that the adaptation consists of, must be strictly necessary for accessibility and sensory communication that facilitate the dignified and adequate development of people with disabilities, an aspect that must be accredited. before the Tax Administration through resolution or certificate issued by the Ministry competent in matters of disability assessment .


This deduction is in any case incompatible with the previously mentioned deduction "For acquisition or adaptation of habitual residence for taxpayers with disabilities." Therefore, when the investment is made by the disabled taxpayer himself and by family members who live with him, if the disabled taxpayer applies the deduction, the family members will not be able to apply it regardless of the taxation modality used.