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Form 100. Personal Income Tax Return 2021

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

Taxpayers who live with their spouses, ascendants or descendants with disabilities may deduct 3% of the amounts invested in the year in the acquisition or adaptation of the home that constitutes or will constitute their habitual residence, except for the part of said amounts corresponding to interest.

Requirements and conditions

  • The disabled spouse, ascendant or descendant 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%.

  • The spouse, ascendant or descendant who generates the right to the deduction may not have annual income, including exempt income, higher than the public indicator of multiple-effect income (the IPREM for 2021 has been set at 7,908.60 euros per year).

  • The maximum deduction base will be 13,664 euros, both in individual taxation and in joint taxation.

  • 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.

    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.

  • When two or more taxpayers are entitled to apply the deduction with respect to the same ascendants or descendants for the same tax period, its amount will be prorated among them in equal parts.

    However, when taxpayers have different degrees of kinship with the ascendant or descendant, the application of the deduction will correspond to those of the closest degree.

Deduction base

The maximum deduction base will be 13,664 euros, both in individual taxation and in joint taxation.

Incompatibility

This deduction is incompatible with the regional deduction "For the acquisition or adaptation of habitual housing for taxpayers with disabilities." Therefore, when the investment is made by the disabled taxpayer himself or herself and by family members who live with him or her, if the disabled taxpayer applies the deduction, the family members will not be able to apply it regardless of the taxation method used.

Completion

  • It will reflect the amounts invested by the deduction holder in the acquisition or adaptation of the home, 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 parts, 50% of the amounts paid by both will be indicated.

  • It will indicate the number of people entitled to the deduction.