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Form 100. 2019 Personal Income Tax return

10,5,12. For works to adapt the main residence due to disability

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

Note: The same requirements as those required by the State regulations for the application of the deduction for works and installations of the main residence of persons with disabilities, as in force on 1 January 2012, must apply to the application of this deduction.


For the same good, no more than one autonomous deduction can be applied, and the taxpayer must choose the one that they wish to apply.

Overall deduction limit

The sum of the amount of this deduction together with that of the Autonomous Community deductions "For amounts allocated by its holders to the restoration, rehabilitation or repair of property declared of Cultural Interest, "For energy renovation works of the main residence" and "For adaptation works of the main residence for people with disabilities "may not exceed 15% of the total autonomous community quota. 100


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