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Practical Income Manual 2021.

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

Regulations: Article 4 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.

Amount and requirements for applying the deduction

The 3 per 100 of the amounts paid during the year in the acquisition or adaptation of the home that constitutes or will constitute the habitual residence in the Principality of Asturias of the taxpayer who certifies 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 habitual residence provided for in the eighteenth transitional provision of the Law of IRPF .

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 taxation and in the joint.

Other conditions for the application of the deduction

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 .