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Form 100. Personal Income Tax Return 2018

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 percent 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

  • 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 multiple-effect income indicator (the IPREM for 2018 has been established at 7,519.59 euros per year).
  • The maximum base of the deduction will be 13,664 euros, both in individual taxation and in joint taxation.
  • This deduction will in any case be incompatible with the deduction for the acquisition or adaptation of habitual residence for taxpayers with disabilities.
  • 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.
  • For the purposes of applying the deduction, kinship by affinity will be taken into account as long as there is no closer relative with the right to the deduction.

When two or more taxpayers are entitled to apply the deduction with respect to the same ascendants or descendants for the same tax period, the maximum base of the deduction will be prorated equally. 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.

Completion

The amounts invested by the deduction holder in the acquisition or adaptation of the home will be reflected, 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.

In any case, the number of taxpayers who have the right to apply the deduction must be indicated.