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Practical guide to 2021 Income Tax.

For the acquisition of a primary residence by persons with disabilities

Regulations: Art. 4.Uno.l) Act 13/1997, of 23 December, which regulates the autonomous range of Personal Income Tax and other taxes transferred, from the Valencian Community.

Amount of the deduction

5% Of the amounts paid during the tax period for the purchase of the main residence, except for the part of these amounts corresponding to interest, by taxpayers with the following degrees of disability: 100

  • With physical or sensory disability, to a degree of 65 per 100 or more, or

  • With mental disability, to a degree of 33 or more, 100

The status of person with disabilities must be accredited by means of the corresponding certificate issued by the competent bodies in the area of social services of the Government 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 applying the deduction

  • The concepts of primary residence and the acquisition of the same are those set out in the state regulations governing Personal Income Tax.

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

    In addition to the general requirements established in the national regulations governing the deduction for investment in primary residence, the following requirements must also be met for the application of this autonomous deduction:

  • That the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the tax return, it is not greater than 15,817.20 euros, an amount equivalent to twice the public indicator for multi-impact income (IPREM), both in individual taxation and in joint taxation.

  • In joint taxation, only taxpayers who have paid amounts with their right to this deduction individually meet the aforementioned requirements will be entitled to this deduction, although the limit of 15,817.20 euros will be related to joint taxation.

  • The application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that are entitled to its application made by credit or debit card, bank transfer, nominative cheque or deposit in accounts in credit institutions

    The requirement of this requirement is established by the Additional Provision of Act 13/1997, of 23 December, which regulates the autonomous range of Personal Income Tax and other taxes transferred. 

  • The amount verified of the taxpayer's assets at the end of the tax period is required to exceed the value of the check at the beginning of the tax period in at least the amount of the investments made.

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

    See chapter 16 for checking the equity situation.


This deduction is compatible with the deduction "For the first purchase of your main home by taxpayers of age equal to or less than 35 years old" with the deduction "For obtaining income derived from home leases, whose income does not exceed the reference price of private rentals of the Valencian Community."