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Specific manual for people with disabilities

For the acquisition or adaptation of the habitual residence for taxpayers with disabilities

Regulations: Article 4 Revised Text of the legal provisions of the Principality of Asturias on taxes ceded by the State, approved by Legislative Decree 2/2014, of October 22

Amount and requirements for applying the deduction

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

The application of this deduction is independent of the deduction for investment in primary residence.

Maximum deduction base

The basis for the deduction is the amounts paid during the year, except for the portion of the same corresponding to interest, with a maximum of 15,000 euros , both in individual and joint taxation.

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 35,000 euros .

  • 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 between 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 a resolution or certificate issued by the Department responsible for disability assessment .

  • When the investment is made by the disabled taxpayer and by family members who live with him, if the disabled taxpayer applies the deduction, the family members will not be able to apply it regardless of the taxation method.