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Form 100. Personal Income Tax Return 2023

10.5.12. For works to adapt the habitual residence due to disability

Amount

14% of the amounts paid in the tax period for works or installations to adapt the habitual residence due to disability .

Requirements and conditions

  • To apply this deduction, the same requirements as those set out in state regulations for the application of the deduction for works and installations in the habitual residence of persons with disabilities must be met, as per the wording in force as of 1 January 2012.

  • Taxpayers will not lose the right to the deduction applied to the full regional IRPF rate for the amounts paid for this concept even though their habitual residences have been destroyed by the volcanic eruption of La Palma, and may continue to apply this deduction for the amounts that they may continue to pay.

Compatibility

More than one regional deduction cannot be applied to the same asset, even if it is not a single amount that gives rise to them. The taxpayer may choose which one he wishes to apply.

Joint deduction limit

The sum of the amount of this deduction together with the regional deductions "For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of Cultural Interest", "For energy rehabilitation works of the habitual residence" and "For works to adapt the habitual residence by people with disabilities" may not exceed 15% of the regional total quota.

Completion

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