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Form 100. Personal Income Tax Return 2024

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

Amount

Taxpayers who prove a disability level equal to or greater than 65% may deduct of the amounts paid during the tax period to adapt the home that constitutes or will constitute their habitual residence. The deduction percentage will be 18% if the taxpayer is also over 65 years of age.

The 14% deduction will also be applicable when the disability equal to or greater than 65% is suffered by the spouse, common-law partner, ascendants or descendants who live with the taxpayer and provided that those considered individually do not have annual income, excluding exempt income, greater than 35,000 euros. The deduction percentage will be 18% if the spouse. the common-law partner, ascendants or descendants were also over 65 years of age.

Requirements and conditions

  • The works and facilities comprising the adaptation must be strictly necessary for accessibility and sensory communication, so as to facilitate the dignified and adequate functioning of persons with disabilities. This fact must be certified to the tax authorities by means of a resolution or certificate issued by the department responsible for 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 equally among them.

    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.

  • Taxpayers will not lose their right to the deduction from their full regional personal income tax (IRPF) for amounts paid under this concept, even if their primary residences were destroyed by the La Palma volcanic eruption. They may continue to apply this deduction for any amounts they may continue to pay.

Deduction 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 base of the deduction will be reduced by the amount of aid granted by public authorities in the tax period in question, which covers all or part of the expenses that give rise to the deduction, provided that the aid is considered exempt income for personal income tax purposes.

The maximum base for this deduction will be 15,000 euros per taxpayer.

Compatibility

More than one regional deduction cannot be applied to the same asset, even if it is not a single amount that gives rise to them. The taxpayer may choose which one he wishes 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 amount spent on home improvements, taking into account that this amount must be reduced by the amount of aid granted by public authorities to cover the expense when these are considered exempt income.

Depending on the age of the person being accredited, the box in point 1) or the boxes in point 1) and point 2) will be ticked.

  1. If the works are accredited for a person over 65 years of age.

  2. If the works are accredited for two people when only one of them is over 65 years old.

  3. It will reflect the number of taxpayers entitled to deduction: In general, it will record a 1

    However, when the right to deduction of a taxpayer is only generated by ascendants or descendants:

    • If there is only one ascendant or descendant who generates the right to the deduction, the number of taxpayers with the right to the deduction will be recorded.

    • Exceptionally, if there is more than one ascendant or descendant who generates the right to the deduction, the number of taxpayers with the right for each ascendant or descendant will be determined first, and once determined, the lowest number of those obtained will be recorded.