For works to adapt the habitual residence for people with disabilities
(Fourth additional provision. Once 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)
La Palma volcanic eruption: In accordance with the First Additional Provision of Decree Law 12/2021, the right to deductions made to 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
14% of the amounts paid in the tax period, for works and installations to adapt housing due to disability.
Requirements and other conditions for the application of the deduction
The concept of works or installations to adapt the habitual residence due to disability, as well as the maximum deduction base and the remaining requirements for the practice of the deduction are those contained in theArticle 68.1 of Law 35/2006, of November 28,PIT, in the version in force on January 1, 2012.
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.