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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

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 percent of the amounts paid during the tax period for the acquisition of the main residence, with the exception of the part of said amounts that correspond to interest, by taxpayers who have:

  • a degree of disability equal to or greater than 65 percentor

  • a degree of intellectual or mental disability recognized permanently equal to or greater than 33 percent.

    Attention : the requirement that the degree of intellectual or mental disability equal to or greater than 33 percent has been permanently recognized will not apply to taxpayers who died before December 30, 2025.

The degree of disability must be accredited by the corresponding certificate issued by the competent bodies of the Generalitat or by the corresponding bodies of the State or other autonomous communities.

The specific provisions made available to people with a degree of disability equal to or greater than 65 percent or with a recognized intellectual or mental disability of permanently and a degree equal to or greater than 33 percent will apply to persons subject to guardianship with full powers of representation established by judicial resolution and to persons with disabilities whose incapacity has been declared judicially, even if it does not reach that degree.

The presence of an intellectual or mental disability of permanent nature In cases of recognized degree equal to or greater than 33 percent, it must also be accredited by means of the corresponding certificate issued by the competent bodies of the Generalitat or by the corresponding bodies of the State or of other autonomous communities.

The specific provisions provided for persons with a degree of disability equal to or greater than 33 percent will apply to Social Security pensioners who have been granted a pension for total permanent disability, absolute or severe disability, and in the case of civil service pensioners who have been granted a retirement or pension for permanent disability for service or incapacity.

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 the PIT.

    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 general requirements established in the national regulations governing the deduction for investment in primary residence, the following must also be met to apply this regional deduction:

  • 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 of this requirement is established by Additional Provision sixteen of Law 13/1997, of December 23, which regulates the autonomous section of the PIT and remaining ceded 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 of Part 1 of this Manual for verification of financial position.

  • The deduction may only be applied by taxpayers whose 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 .

Deduction limits based on taxable base

  • The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros, in individual taxation, or 44,000 euros, in joint taxation.

  • When the sum of the general taxable base and the savings taxable base of the taxpayer is between 27,000 and 30,000 euros , in individual taxation, or between 44,000 and 47,000 euros, in joint taxation, the deduction amounts will be the following :

    1. In individual taxation, the result of multiplying the amount of the deduction by a percentage obtained by applying the following formula:

      100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general and savings taxable base and 27,000)

    2. In joint taxation , the result of multiplying the amount of the deduction by a percentage obtained by applying the following formula:

      100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general and savings taxable base and 44,000)

Compatibility and incompatibility

  • This deduction is compatible with the application of the regional deductions "For first acquisition of their habitual residence by taxpayers aged 35 or under" and "For obtaining income derived from housing rentals, rent of which does not exceed the reference price for private rentals in the Valencian Community."

  • The deduction is also incompatible, for the same quantities, with the application of the regional deduction "For amounts intended for the acquisition or rehabilitation of a primary residence, originating from public aid."