C) Works and installations to adapt the habitual residence for reasons of disability

Regulations: Articles 68.1.4 and 78.2 Law IRPF ; 57 Regulation, drafted on 31-12-2012

Who is entitled to this deduction?

The following will be entitled to apply the transitional deduction regime for investment in primary residence:

1. Taxpayers who have paid amounts for the execution of works and installations to adapt the habitual residence of people with disabilities prior to January 1, 2013, provided that the aforementioned works or installations have been completed before January 1, 2017.
2. Taxpayers who are co-owners of the property where disabled people reside and where modification works are carried out on the common elements of the building that serve as a necessary passage between the urban property and the public road, such as stairs, elevators, hallways, doorways or any other architectural element, as well as those necessary for the application of electronic devices that serve to overcome sensory communication barriers or promote their safety.

Concept of works and installations for adaptation of the habitual residence

For the purposes of the deduction, the following are considered works and installations to adapt the habitual residence:

1. Works involving renovation of the interior of the home.
2. Works to modify common elements of the building that serve as a necessary passage between the public road and the urban property, such as stairs, elevators, hallways, doorways or any other architectural element.
3. The works required for the application of electronic devices that serve to overcome sensory communication barriers or promote safety.

Accreditation of the need for works and installations

The adaptation works and installations must be classified as necessary for accessibility and sensory communication that facilitates the dignified and adequate development of the disabled person, by means of a certificate or resolution issued by the IMSERSO or the competent body of the Autonomous Communities in matters of disability assessment based on the opinion issued by the Assessment and Guidance Teams dependent on it.

Subjective requirements of deduction

The subjective requirements that must be met to apply this deduction are the following:

1. That the disabled person is the taxpayer himself or herself, his or her spouse or a relative, in a direct or collateral line, by blood or by affinity, up to the third degree inclusive, who lives with him or her.
2. That the dwelling is occupied by any of the persons referred to in the previous paragraph as owner, tenant, sub-tenant or usufructuary.

Amounts invested with the right to deduction

The basis for the deduction is the amount paid in the year by the taxpayer (both the disabled person and, where applicable, the co-owners of the property) for works and installations to adapt the home for reasons of disability in the terms previously discussed.

Deduction limit (maximum deductible investment)

The maximum investment amount eligible for this deduction is set at 12,080 euros per year , with any excess in the amounts invested over this amount not being able to be carried over to future years.

Remember: The limit of 12,080 euros per year for works and installations to adapt the habitual residence for reasons of disability is independent of the limit of 9,040 euros per year set for other deductible concepts for investment in habitual residence.

Deduction percentages

The deduction percentages applicable in the current year are those indicated in the following table: