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Specific manual for people with disabilities

Autonomous Community of the Principality of Asturias

  • If the taxpayer or his/her spouse, descendants or ascendants with whom he/she lives, are persons with a disability of 65% or more, a deduction of 3% of the amounts invested, with the exception of interest, can be applied in the acquisition or adaptation of his/her habitual residence in the Principality of Asturias, if they meet the required conditions.

    The application of this deduction is independent of the deduction for investment in habitual residence provided for in the eighteenth transitional provision of the Personal Income Tax Law .

  • Deduction of €303 for single-parent families who have adult children with disabilities in their care who live with the taxpayer and do not have an annual income, excluding exempt income, exceeding €8,000, provided they meet the remaining requirements.