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Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions
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For works to adapt the habitual residence for people with disabilities

Regulations: Art. 14 ter 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

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 during the tax period for the adaptation of the home that constitutes or will constitute the habitual residence of:

  1. Taxpayers who prove a degree of disability equal to or greater than 65%.  

    The deduction percentage will be 18 per 100 if the taxpayer is, additionally, over 65 years of age .

  2. Taxpayers when the disability equal to or greater than 65% is suffered by the spouse , the ascendants or descendants who live with them, provided that those , considered individually, do not have annual income, excluding exempt income, greater than 35,000 euros .

    The deduction percentage will be 18 percent if the spouse, ascendants or descendants were additionally over 65 years of age.

Attention : It should be recalled that Article 41 of the Consolidated Text equates members of de facto couples with spouses with respect to regional deductions from Personal Income Tax .

Base of the deduction and maximum base

  • The basis of the deduction consists of the amounts paid during the tax period for the works and installations that constitute the adaptation of the habitual residence.

    The aforementioned base will be reduced by the amount of aid granted by the Public Administrations in the tax period in question, which covers all or part of the expenses that give rise to the deduction, provided that such aid is considered exempt income for the purposes of Personal Income Tax .

  • The maximum base of the deduction will be 15,000 euros per taxpayer.

Requirements and other conditions for the application of the deduction

  • The works and installations in which the adaptation consists must be strictly necessary for accessibility and sensory communication , so that they facilitate the dignified and adequate development of people with disabilities, a fact that must be accredited before the tax administration by means of a resolution or certificate issued by the department competent in matters of disability assessment.

  • When two or more taxpayers are entitled to apply this deduction with respect to the same ascendants or descendants for the same tax period, the maximum base of the deduction will be prorated between them in equal parts.

    However, when taxpayers have different degrees of kinship with the ascendant or descendant, the application of the reduction will correspond to those of the closest degree.

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.