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

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

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

MAXIMUM BASE OF DEDUCTION:

The maximum base of 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 incurred expenses incurred. borne by the disabled taxpayer and, in the case of third-party financing, the amortization, interest, the cost of variable interest rate risk coverage instruments for mortgage loans regulated in article nineteen of Law 36/2003 , of November 11, of economic reform measures, and other expenses derived from it.

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

PERCENTAGE OF DEDUCTION :

The percentage of deduction applicable to the deduction base will in any case be 10 per 100 in the state part, and 10 per 100 in the regional part, that is, 20 per 100 .

AUTONOMOUS COMMUNITY OF CATALONIA

The percentage applicable in the autonomous section of the deduction will be 15 percent.

COMPLETION: 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.