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

Amount and requirements for applying the deduction

3% of the amounts paid during the fiscal year for the acquisition or adaptation of the home that constitutes or will constitute the habitual residence in the Principality of Asturias of the taxpayer who proves a degree of disability equal to or greater than 65% .

The application of this deduction is independent of the deduction for investment in primary residence provided for in the eighteenth transitional provision of the Personal Income Tax Law .

Maximum deduction base

The basis for the deduction is made up of the amounts paid during the year, except for the portion of the same corresponding to interest, with a maximum of 13,664 euros , both in individual and joint taxation.

Other conditions for the application of the deduction

The acquisition of the new home or, where appropriate, the works and installations that comprise the adaptation, must be strictly necessary for accessibility and sensory communication that facilitate the dignified and adequate development of people with disabilities, which must be accredited to the Tax Administration by means of resolution or certificate issued by the Department responsible for disability assessment .