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Practical manual for Income Tax 2023.

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. Therefore, this is the last exercise in which they will be applicable.

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 Decree Law 12/2021, the right to deductions made to the autonomous full quota will NOT be lost. PIT for the amounts paid for this concept, even though the habitual residences have been destroyed by the volcanic eruption of La Palma, being able to continue applying this deduction for the amounts that could continue to be paid.

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 for the practice of the deduction are those contained in the Article 68.1 of Law 35/2006, of November 28, PIT, 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.