Works and installations to adapt the habitual residence for reasons of disability
Regulations: Articles 68.1.4 and 78.2 Law Personal Income Tax ; 57 Regulation Personal Income Tax , drafted on 12-31-2012
Who is entitled to this deduction?
The following will have the right to apply the transitional deduction regime for investment in habitual residence:
Taxpayers who have paid amounts to carry out works and installations to adapt the habitual residence of people with disabilities prior to January 1, 2013, as long as the aforementioned works or installations have been completed before January 1, 2017. .
Taxpayers who are co-owners of the property in which people with disabilities reside and in which modification works are carried out on the common elements of the building that serve as a necessary passage between the urban property and the public road, such as stairs, elevators. , hallways, portals or any other architectural element, as well as those necessary for the application of electronic devices that serve to overcome sensory communication barriers or promote safety.
Concept of works and installations to adapt the habitual residence
For the purposes of the deduction, the following are considered works and installations to adapt the habitual residence:
Works that involve reforming the interior of the home.
Works to modify common elements of the building that serve as a necessary passage between the public road and the urban property, such as stairs, elevators, hallways, portals or any other architectural element.
The works necessary for the application of electronic devices that serve to overcome sensory communication barriers or promote safety.
Accreditation of the need for works and installations
The adaptation works and facilities must be qualified as necessary for accessibility and sensory communication that facilitates the dignified and adequate development of the person with disabilities, by means of a certificate or resolution issued by the IMSERSO or body competent authority of the Autonomous Communities in matters of disability assessment based on the opinion issued by the Assessment and Guidance Teams dependent on it.
Subjective requirements of the deduction
The subjective requirements that must be met to apply this deduction are the following:
That the person with a disability is the taxpayer himself or 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.
That the home is occupied by any of the people referred to in the previous paragraph as owner, tenant, subtenant or usufructuary.
Amounts invested with the right to deduction
The basis of the deduction is the amount paid in the year by the taxpayer for works and installations to adapt the home for reasons of disability in the terms previously mentioned.
Maximum deductible investment base
Regulations: Articles 68.1. 4 d) Law Personal Income Tax , drafted on 12-31-2012
The maximum annual deduction base for amounts destined to carry out works and installations to adapt the taxpayer's habitual residence due to disability is 12,080 euros per year .
This limit is also applied with joint taxation.
The excess of the amounts invested over these amounts cannot be carried over to future years.
Remember: The limit of 12,080 euros per year for works and installations to adapt the habitual residence for reasons of disability is independent of the limit of 9,040 euros per year set for other deductible concepts for investment in habitual residence.
The deduction percentages applicable in this year are those indicated in the following table:
|State section of the deduction
|Autonomous section of the deduction
|Remaining Autonomous Communities (1)
|Investment made in the year up to 12,080 euros
Note to the box:
(1) Includes the other Autonomous Communities of the common regime and the Cities with the Statute of Autonomy of Ceuta and Melilla to which article 78.2 of the Personal Income Tax Law applies, in the wording in force on December 31, 2012. (Back)