Deduction for works and installations to adapt the habitual residence

Regulations: Articles 68.1.4 and 78.2 of the Personal Income Tax Law and 57 of the Personal Income Tax Regulations , wording as of 12-31-2012

Who can apply this deduction?

This deduction may apply:

• Taxpayers who have paid amounts for the execution of works and installations to adapt their habitual residence due to their own disability, that of their spouse, or a direct or collateral relative consanguineous or by affinity, up to the third degree inclusive, provided that they live with him, and provided that the home is occupied by any of them as owner, tenant, subtenant or usufructuary, prior to January 1, 2013, provided that the works or installations have been completed before January 1, 2017.

• Taxpayers who are co-owners of the property in which the home is located and in which the modification works are carried out on the common elements of the building that serve as a necessary passage between the urban property and public roads, 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.

For these purposes, the following are considered adaptation works or installations:

• Those that involve a renovation of the interior of the home.

• The modification of 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.

• Those necessary for the application of electronic devices that serve to overcome sensory communication barriers or promote safety.

Maximum deductible investment base

The maximum deduction base is €12,080, being independent of the limit of €9,040 generally established for the deduction for the acquisition or rehabilitation of the primary residence.

In the event that the increase in assets at the end of the tax period was less than the amount of the adaptation works and installations carried out for reasons of disability, without computing interest and other financing expenses, the deduction for works and installations for its adaptation may only be made on the amount by which the taxpayer's assets have increased, plus the interest and other financing expenses paid.

This limit is also applied with joint taxation.

The excess of the amounts invested over these amounts cannot be carried over to future years.

Accreditation form

The adaptation works and installations must be certified by the competent Administration ( IMSERSO or corresponding body of the CC. AA. ), as necessary for accessibility and sensory communication that facilitates the dignified and adequate development of said taxpayers.

Deduction percentages

Adaptation carried out both with own and external financing: 10% state. 10% autonomous.

In CA  In Catalonia this deduction is 15%, applicable to the autonomous section.

For more information about this deduction, click on the following links: