10.5.12. For works to adapt the habitual residence due to disability

For amounts paid in the tax period for works or installations to adapt the habitual residence due to disability, a deduction percentage of 10% may be applied.

To apply this deduction, the same requirements as those set out in state regulations for the application of the deduction for works and installations in the habitual residence of persons with disabilities must be met, as per the wording in force as of 1 January 2012.

In accordance with the provisions of the First Additional Provision of Legislative Decree 12/2021, taxpayers will not lose the right to the deduction made from the full regional personal income tax rate for the amounts paid for this concept even though their habitual residences have been destroyed by the volcanic eruption of La Palma, and may continue to apply this deduction for the amounts they may continue to pay.

Compatibility

More than one regional deduction cannot be applied to the same asset, and the taxpayer must choose the one they wish to apply.

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 energy rehabilitation works of the habitual residence" and "For works to adapt the habitual residence by people with disabilities" may not exceed 15% of the regional total quota.

Completion

You must record the amounts paid with the right to deduction.