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Specific manual for people with disabilities

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 regarding transferred taxes, approved by Legislative Decree 1/2009, of April 21.

La Palma volcanic eruption: In accordance with the First Additional Provision of Decree Law 12/2021, the right to deductions made from the autonomous full quota will not be lost.PIT for the amounts paid for this concept, even though their primary residences were destroyed by the volcanic eruption on La Palma, and they may continue to apply this deduction for any amounts they may continue to pay.

Amount of deduction

  • He14 percent of the amounts paid in the tax period, in the housing adaptation that constitutes or will constitute the habitual residence of: 

    1. Taxpayers that prove a degree of disability equal to or greater than 65 percent.

      The deduction percentage will be18 percentif the taxpayer wereover 65 years old.

    2. Taxpayers when thedisability equal to or greater than 65 percentbe suffered by thespouse,ascendantseitherdescendantsthat they live with them,provided that those, individually considered,do not have annual income,excluding those exempt,higher than 35,735 euros.

  • The deduction percentage will be18 percentif the spouse, ascendants or descendants wereover 65 years old.

Base of the deduction and maximum base

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

    The aforementioned base iswill diminishin the amount of aid granted by 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 consideredexempt incomefor the purposes ofPIT.

  • 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 to 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 to be of Cultural Interest", "For investment in main residence" and "For energy rehabilitation works of the main residence"may not exceed 15 percent of the full regional quota, box [0546] of the statement.