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Specific manual for people with disabilities

For works to adapt the habitual residence for people with disabilities

Regulations: Art. 14 ter Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes, approved by Legislative Decree 1/2009, of April 21.

La Palma volcanic eruption: In accordance with the First Additional Provision of Decree Law 12/2021, the right to the deductions made to the autonomous community's full quota of IRPF for the amounts paid for this concept will not be lost, even though the habitual residences have been destroyed by the volcanic eruption of La Palma, and this deduction may continue to be applied for the amounts that may continue to be paid.

Amount of deduction

  • 14% of the amounts paid in the tax period, in the adaptation of the home that constitutes or will constitute the habitual residence of: 

    1. Taxpayers who prove a degree of disability equal to or greater than 65%.

      The deduction percentage will be 18% if the taxpayer is over 65 years old .

    2. Taxpayers when the disability equal to or greater than 65% is suffered by the spouse , ascendants or descendants who live with them, provided that those , considered individually, do not have annual income, excluding exempt income, greater than €35,000.

  • The deduction percentage will be 18% if the spouse, ascendants or descendants were over 65 years of age.

Base of the deduction and maximum base

  • The basis for the deduction is the amounts paid during the tax period for the works and installations that constitute the adaptation of the habitual residence.

    The aforementioned base will be reduced by the amount of aid granted by the Public Administrations in the tax period in question, which covers all or part of the expenses that give rise to the deduction, provided that such aid is considered exempt income for the purposes of Personal Income Tax .

  • The maximum base of the deduction will be €15,000 per taxpayer

Requirements and other conditions for the application of the deduction

  • The works and installations in which the adaptation consists must be strictly necessary for accessibility and sensory communication, so that they facilitate the dignified and adequate development of people with disabilities, a fact that must be accredited to the tax administration by means of a resolution or certificate issued by the department competent in matters of disability assessment.

  • When two or more taxpayers are entitled to apply this deduction with respect to the same ascendants or descendants for the same tax period, the maximum base of the deduction will be prorated between them in equal parts.

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

Joint deduction limit

The sum of the amount of this deduction together with the regional deductions "For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of Cultural Interest", "For investment in habitual housing" and "For energy rehabilitation works of the habitual housing" may not exceed 15% of the regional total quota, box [0546] of the declaration.