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Form 100. Personal Income Tax Return 2021

10.15.11. For acquisition of habitual residence by people with disabilities

Amount

Taxpayers with a physical or sensory disability equal to or greater than 65%, or a mental disability equal to or greater than 33% may deduct 5% of the amounts, except for interest, used during the tax period for the acquisition of the home that constitutes or will constitute their habitual residence.

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

Requirements and conditions

  1. The sum of the general tax base and the savings tax base may not exceed twice the public indicator of multiple-effect income (IPRM), that is, 15,039.18 euros in both individual and joint tax returns.

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

  3. The status of a person with a disability must be accredited by a certificate issued by the competent bodies in matters of social services of the Generalitat or by the corresponding bodies of the State or other Autonomous Communities.

  4. In joint taxation, only taxpayers who are part of the family unit and who, having paid amounts entitled to it, individually meet the requirements indicated above will be entitled to this deduction, although the limit of 15,039.18 euros will refer to joint taxation.

  5. The application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction that entitles it to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.

  6. 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.

The application of this deduction is compatible with the deduction "For the first acquisition of a habitual residence by taxpayers aged 35 or under" and the deduction "For obtaining income from housing leases, the rent of which does not exceed the reference price for private rentals in the Valencian Community".

This deduction cannot be applied for the amounts for which the deduction would have been applied " For amounts intended for the acquisition or rehabilitation of habitual housing from public aid"

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.