Deduction for works and installations to adapt the habitual residence

Regulations: Articles 68.1.4 and 78.2 of the IRPF Law and 57 of the IRPF Regulation , as amended on 31-12-2012

Who can apply this deduction?

This deduction may be applied by:

• Taxpayers who have paid amounts for the realization of works and installations to adapt their habitual residence due to their own disability, that of their spouse, or a relative in a direct or collateral line by blood or by affinity, up to the third degree inclusive, provided that they live with him or her, and provided that the residence is occupied by any of them as owner, tenant, sub-tenant or usufructuary, prior to January 1, 2013, provided that the works or installations have been completed before January 1, 2017.

• Taxpayers who are co-owners of the property in which the dwelling is located and in which the works are carried out to modify 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.

For these purposes, the following are considered adaptation works or installations:

• Those that involve a reform of the interior of the home.

• The modification of 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, portals or any other architectural element.

• Those necessary for the application of electronic devices that serve to overcome sensory communication barriers or promote their safety.

Maximum deductible investment base

The maximum deduction base is €12,080, independent of the €9,040 limit established in general for the deduction for the acquisition or rehabilitation of the habitual residence.

In the event that the increase in assets at the end of the tax period is less than the amount of the adaptation works and installations carried out for reasons of disability, without including within these the interest and other financing costs, the deduction for adaptation works and installations may only be made on the amount by which the taxpayer's assets have increased, increased by the interest and other financing costs paid.

This limit is also applied with joint taxation.

Any excess of the amounts invested over said amounts cannot be carried over to future years.

Accreditation form

The adaptation works and installations must be certified by the competent Administration ( IMSERSO or the corresponding body of the CC. AA. ), as necessary for accessibility and sensory communication that facilitates the dignified and adequate development of said taxpayers.

Deduction percentages

Adaptation carried out with both own and external financing: 10% state. 10% autonomous.

In the CA  In Catalonia, this deduction is 15%, applicable to the autonomous section.

For more information about this deduction, click on the following links: