9.1.3. Works to install or adapt the main residence of the disabled person
The deduction will only apply when amounts have been paid for this item before January 1, 2013, provided that the works are completed before January 1, 2017.
In the case of works to modify the building's common elements that serve as a necessary step between the urban building and the public thoroughfare, as well as those necessary for the application of electronic devices that can be used to overcome sensory communication barriers or to promote their security, can also apply this deduction taxpayers who are joint owners of the property in which the property is located.
Maximum deduction base
The maximum base of this deduction will be 12,080 euros per year, and will be constituted by the amounts paid for the execution of the works and facilities for the adaptation of the main residence, including expenses incurred by the taxpayer with disabilities and, in the case of third-party financing, depreciation, interest, cost of hedging instruments for variable interest rate risk on regulated mortgage loans in article nineteen of Act 36/2003, of 11 November, on economic reform measures, and other expenses derived from it.
In the event of the application of the aforementioned hedging instruments, the interest paid by the taxpayer will be reduced in the amounts obtained by the application of the aforementioned instrument.
This limit operates regardless of the maximum base applicable to the deduction for the acquisition or renovation of the main residence.
The deduction percentage applicable to the deduction base will be 10% in the State part, and 100% in the autonomous community, i.e. 10%. 100 20 100
Concept of works and installations for the adaptation of the main residence
Works and installations for the adaptation of the main residence of persons with disabilities are understood as those that involve a refurbishment of the interior of the same , as well as those that modify the building's common elements that serve as a necessary step between the urban estate and the public road, such as stairs, lifts, walkways, portals or any other architectural element, or those necessary for the application of electronic devices that can be used to overcome sensory communication barriers or to promote their security.
The work and adaptation facilities that must be carried out in the taxpayer's habitual residence will be eligible for the deduction, due to the disability of the the taxpayer, his/her spouse, or a direct or collateral relative, consanguinity or affinity up to the third degree, even if he/she lives with him/her.
The property must be occupied by any of these persons as the owner, tenant, sublease or usufructuary.
Accreditation of the need for works
The works and installations for adaptation must be certified by the competent Administration as necessary for accessibility and sensory communication that facilitates the decent and adequate development of people with disabilities.
Accreditation before the Tax Administration will be carried out by means of a certificate or decision issued by the Institute of Migration and Social Services or the competent body of the Autonomous Communities in terms of disability assessment, based on the opinion issued by the Assessment and Guidance Teams that depend on the same.
Autonomous Community of Catalonia
The percentage applicable in the autonomous tranche of the deduction will be 15%. 100
Complimentation: s and enter the amounts invested by the taxpayer in works and adaptation facilities for people with disabilities in the main residence, taking into account that the maximum deduction base cannot exceed 12,080 euros per year.