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Practical manual for Income Tax 2022.

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

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

Amount of deduction

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

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

Maximum deduction base

The basis for the deduction is the amounts paid during fiscal year , except for the portion thereof 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 income, greater than 8,106.28 euros, the amount to which the Public Indicator of Income for Multiple Effects (IPREM) amounts for 2022.

  • When two or more taxpayers are entitled to apply 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 taxpayers have different degrees of kinship 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 installations that comprise the adaptation, must be strictly necessary for accessibility and sensory communication that facilitate the dignified and adequate development of people with disabilities, which must be accredited to the Tax Administration by means of resolution or certificate issued by the Department responsible for disability assessment .

Incompatibility

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