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Practical manual for Income Tax 2022.

For works to adapt the habitual residence for people with disabilities

Regulations: Additional Provision Four. Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes, approved by Legislative Decree 1/2009, of April 21.

Note: The conditions and amounts indicated below for this deduction will apply in the tax periods 2022 and 2023 , replacing those provided for in article 14 ter of the Revised Text.

See also Additional Provision 1 of Decree Law 12/2021, of September 30, adopting tax, organizational and management measures as a result of the volcanic eruption on the island of La Palma ( BOC 01-10-2021)

La Palma volcanic eruption: of in accordance with the First Additional Provision of Legislative Decree 12/2021, the right to the deductions made in the autonomous integral quota of IRPF for the amounts paid for this concept will NOT be lost, despite the fact that the usual homes have been destroyed by the volcanic eruption of La Palma, being able to continue applying this deduction for the amounts that could continue to pay.

Amount of deduction

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

Requirements and other conditions for the application of the deduction

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

Joint deduction limit

The sum of the amount of this deduction together with 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 housing" and "For energy rehabilitation works of the habitual housing" may not exceed 15% of the regional total quota, box [0546] of the declaration.