10.3.2. For the acquisition or adaptation of the habitual residence for taxpayers with disabilities

Disabled taxpayers who prove a degree of disability equal to or greater than 65% may deduct 3% of the amounts invested in the year in the acquisition or adaptation of that home that constitutes or will constitute their habitual residence, with the exception of the part of said amounts corresponding to interest.

Requirements

• The dwelling must be located in the Principality of Asturias and its acquisition, or where appropriate the works and installations in which the adaptation consists, must be strictly necessary for accessibility and sensory communication that facilitates the dignified and adequate development of people with disabilities.
• The need for the acquisition or the works must be accredited by means of a resolution or certificate issued by the Department responsible for disability assessment.
• maximum deduction base will be euros, both in individual and joint taxation.

This deduction is independent of the regional section of the state deduction for investment in primary residence.

Completion

The amounts paid by the deduction holder, excluding interest, will be indicated in the data capture window.