Skip to main content
Practical Income Manual 2021.

For acquisition of habitual residence by people with disabilities

Regulations: Art. 4.Uno.l) Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and other transferred taxes, of the Valencian Community.

Deduction amount

5 percent 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, to a degree equal to or greater than 65 percent , or

  • With mental disability, to a degree equal to or greater than 33 per 100 ,

The status of a person with a disability must be accredited by means of 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 regulating Personal Income Tax .

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

    In addition to the requirements generally established in the state regulations that regulated the deduction for investment in primary residence , for the application of 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, does not exceed 15,817.20 euros , an amount equivalent to twice the public multiple-effect income indicator (IPREM), both in individual taxation and in joint taxation.

  • In joint taxation , only taxpayers who are part of the family unit who, having paid amounts entitled to it, individually meet the aforementioned requirements will be entitled to this deduction, although the limit of 15,817.20 euros will refer 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 entitles its application to be made by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions

    The requirement for this requirement is established by Additional Provision sixteen of Law 13/1997, of December 23, which regulates the regional section of Personal Income Tax and other assigned taxes. 

  • It is required that the verified amount of the taxpayer's assets at the end of the tax period exceed the value that its verification showed at the beginning of the same by at least the amount of the investments made.

    For these purposes, the increases or decreases in value experienced during the aforementioned tax period by the 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 financial situation .


This deduction is compatible with the deduction "For the first acquisition of their habitual residence by taxpayers aged 35 or under" with the deduction "For obtaining income derived from housing rentals, whose income does not exceed the reference price of the “private rentals in the Valencian Community”.