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Form 100. Personal Income Tax Return Declaration 2017

10.3.3. For acquisition or adaptation of habitual residence for taxpayers with whom their spouses, ascendants or descendants with disabilities live.

Taxpayers with whom their spouses, ascendants or descendants with disabilities live, may deduct 3 per 100 of the amounts invested in the year in the acquisition or adaptation of the home that constitutes or will constitute your habitual residence, with the exception of the part of said amounts corresponding to interest.

Requirements

  • The spouse, ascendant or descendant with a disability must live with the taxpayer for more than 183 days a year.
  • The spouse, ascendant or descendant must prove a degree of disability equal to or greater than 65 percent.
  • The spouse, ascendant or descendant who generates the right to the deduction may not have annual income, including exempt income, higher than the public multiple-effect income indicator (the IPREM for 2017 has been established at 7,519.59 euros per year).
  • The maximum base of the deduction will be 13,664 euros, both in individual taxation and in joint taxation.
  • This deduction will in any case be incompatible with the deduction for the acquisition or adaptation of habitual residence for taxpayers with disabilities.
  • The acquisition, or, where appropriate, the works and installations of which the adaptation consists, must be strictly necessary for accessibility and sensory communication that facilitates the dignified and adequate development of people with disabilities.
  • For the purposes of applying the deduction, kinship by affinity will be taken into account as long as there is no closer relative with the right to the deduction.

When two or more taxpayers are entitled to apply the deduction with respect to the same ascendants or descendants for the same tax period, the maximum base of the deduction will be prorated equally. However, when the taxpayers have a different degree of relationship with the ascendant or descendant, the application of the deduction will correspond to those of the closest degree.

Completion

The amounts invested by the holder of the deduction in the acquisition or adaptation of the home will be reflected, except for the part of said amounts corresponding to interest.

In the case of marriage and if the investment corresponds to both spouses in equal shares, 50% of the amounts paid by both will be indicated.

In any case, the number of taxpayers who have the right to apply the deduction must be indicated.