9.1.3. Installation or adaptation works in the habitual residence of the disabled person

The deduction will only be applicable when amounts have been paid for this concept before 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 to promote their safety, taxpayers who are co-owners of the property in which the home is located may also apply this deduction.

Maximum deduction base 

The maximum base for 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 expenses incurred that have been borne by the disabled taxpayer and, in the case of external financing, the amortization, the interest, the cost of the instruments for hedging the variable interest rate risk of mortgage loans regulated in article nineteen of Law 36/2003, of November 11, on economic reform measures, and other expenses derived therefrom.

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

Percentage of deduction 

The deduction percentage applicable to the deduction base will in all cases be 10% in the state part, and 10% in the regional part, that is, 20% .

Concept of works and installations for adaptation of the habitual residence

Works and installations to adapt the habitual residence of people with disabilities are understood to be those that involve a reform of the interior of the same, as well as those that 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, corridors, doorways or any other architectural element, or those necessary for the application of electronic devices that serve to overcome sensory communication barriers or to promote their safety.

The right to deduction will be granted for adaptation works and installations that must be carried out in the taxpayer's habitual residence, 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 degree inclusive who lives with him.

The dwelling must be occupied by any of these persons as owner, tenant, sub-tenant or usufructuary.

Accreditation of the need for the works

Adaptation works and installations 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 disability assessment, based on the opinion issued by the Assessment and Guidance Teams dependent on it.

Autonomous Community of Catalonia

The percentage applicable in the regional section of the deduction will be 15%.

Completion: s 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 per year.