9.1.4. Installation or adaptation works in the habitual residence of people with disabilities

Taxpayers who make payments during the year for works and installations to adapt their habitual residence for people with disabilities, including common elements of the building and those that serve as a necessary passage between the property and the public road, may also apply the deduction for investment in housing.

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.

DEDUCTION PERCENTAGE :

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% .

AUTONOMOUS COMMUNITY OF CATALONIA

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

COMPLETION: The amounts invested by the taxpayer in works and installations to adapt the 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.