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Form 100. 2020 Personal Income Tax Return Declaration

9.1.3. Installation or adaptation works of the habitual residence of the person with a disability

The deduction will only be applicable when amounts for this concept have been paid prior to January 1, 2013, provided that, in addition, the works are completed before January 1, 2017.

In the case of works to modify the common elements of the building that serve as a necessary passage between the urban property and the public road, as well as those necessary for the application of electronic devices that serve to overcome sensory communication barriers or promote its safety, Taxpayers who are co-owners of the property in which the home is located may also apply this deduction.

Maximum base of the deduction 

The maximum base of this deduction will be 12,080 euros per year, and will consist of the amounts paid for the execution of the works and installations to adapt the habitual residence, including the incurred expenses incurred. borne by the disabled taxpayer and, in the case of third-party financing, the amortization, interest, the cost of variable interest rate risk coverage instruments for mortgage loans regulated in article nineteen of Law 36/2003 , of November 11, of economic reform measures, and other expenses derived from it.

In the event of application of the aforementioned hedging instruments, the interest paid by the taxpayer will be reduced by the amounts obtained by the application of the aforementioned instrument.

This limit operates independently of the maximum base applicable to the deduction for the acquisition or rehabilitation of the primary residence.

Percentage of deduction 

The percentage of deduction applicable to the deduction base will in any case be 10 per 100 in the state part, and 10 per 100 in the regional part, that is, 20 per 100 .

Concept of works and installations to adapt the habitual residence

Works and installations to adapt the habitual residence of people with disabilities are understood to be those that imply a reform of the interior of the same, as well as modification of the common elements of the building that serve as a necessary passage between the urban property and the public roads, such as stairs, elevators, hallways, portals or any other architectural element, or those necessary for the application of electronic devices that serve to overcome sensory communication barriers or promote safety.

The adaptation works and installations that must be carried out in the taxpayer's habitual residence will give the right to the deduction, due to the disability of the taxpayer himself, his spouse, or a relative in a direct or collateral line, by blood or by affinity up to the third grade, including who lives with him.

The home must be occupied by any of these people as owner, tenant, subtenant or usufructuary.

Accreditation of the need for the works

The adaptation works and facilities must be certified by the competent Administration as necessary for accessibility and sensory communication that facilitates the dignified and adequate development of people with disabilities.

Accreditation before the Tax Administration will be carried out by means of a certificate or resolution issued by the Institute of Migration and Social Services or the competent body of the Autonomous Communities in matters of assessment of disabilities, based on the opinion issued by the Assessment and Orientation Teams dependent on the same.

Autonomous Community of Catalonia

The percentage applicable in the autonomous section of the deduction will be 15 percent.

Completion: s and the amounts invested by the taxpayer in works and installations to adapt their habitual residence for people with disabilities will be recorded, taking into account that the maximum deduction base may not exceed 12,080 euros annually.