For acquisition of habitual residence by people with disabilities

Regulations: Art. 4.One.l) and Sixteenth Additional Provision Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Amount of deduction

5% 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 who have been recognized as having the following degrees of disability:

• Degree of physical or sensory disability equal to or greater than 65% , or

• Degree of mental disability equal to or greater than 33% ,

The status of a person with a disability must be accredited by 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 when without reaching said degree of disability, the disability has been judicially declared incapacity or the guardianship of persons with disabilities. 

Please note that, with effect from 1 January 2023, the sixth Additional Provision of Law 13/1997 is amended, establishing that guardianship with full powers of representation established by court order is equivalent to a disability level of 65%.

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 governing IRPF .

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

  In addition to the requirements established in general terms in the state regulations governing the deduction for investment in habitual housing , in order to apply this regional deduction, the following must also be met:

• The application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction that entitles the applicant to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.

  The requirement for this is established by Additional Provision sixteen of Law 13/1997, of December 23, which regulates the autonomous section of the IRPF and other transferred taxes. 

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

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

• The deduction may only be applied by taxpayers the sum of the general taxable base and the savings taxable base (boxes [0500] and [0510] of the declaration) does not exceed the following amounts:

  • 30,000 euros in individual declaration.

  • 47,000 euros in joint declaration .

  Attention : For taxpayers who died before October 28, 2022 , the sum of the general tax base and the savings tax base may not exceed 16,212.56 euros, an amount equivalent to twice the public indicator of multiple-purpose income (IPREM).

Note: For taxpayers who died before October 28, 2022 , the limits that have been indicated in this section in relation to the taxable bases will not apply.

Compatibility

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, the rent of which does not exceed the reference price for private rentals in the Valencian Community."