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Form 100. Personal Income Tax Return 2018

10.15.11. For acquisition of habitual residence by people with disabilities

Taxpayers who are physically or sensory disabled, with a degree of disability equal to or greater than 65%, or mentally disabled, with a degree of disability equal to or greater than 33%, may deduct 5% of the amounts used during the tax period for the acquisition of housing that constitutes or will constitute their habitual residence (including the construction or extension of the habitual residence of the disabled person), except for interest.

This deduction also applies to disabled people whose incapacity is declared judicially, even if it does not reach that level.

Requirements:

  1. The sum of the general tax base and the savings tax base may not exceed twice the public indicator of multiple-purpose income (IPREM). That is, 15,039.18 euros, both in individual and joint declarations.

  2. For the purposes of applying the deduction, the concept of habitual residence included in state regulations will apply.

This deduction requires that the verified amount of the taxpayer's assets at the end of the tax period exceeds the value shown by its verification at the beginning of the period, by at least the amount of the investments made. For these purposes, increases or decreases in value experienced during the tax period by assets that at the end of the period continue to form part of the taxpayer's assets will not be computed. This requirement applies jointly to all deductions for which it is required.

COMPATIBILITY . The application of this deduction is compatible with the deduction for the first acquisition of the habitual residence by taxpayers aged 35 or under."

This deduction cannot be applied to amounts for which deduction "For amounts intended for the acquisition or rehabilitation of habitual residence from public aid" (Box 1094) would have been applied.

Completion

The amounts paid that give rise to the deduction will be reflected in the window.

In the case of marriage and if both spouses are entitled to the deduction in equal parts, 50% of the total amount paid by both spouses will be reflected.