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Form 100. Personal Income Tax Return Declaration 2017

9.1.5. Works and installations to adapt the habitual residence for people with disabilities

Works and installations to adapt the habitual residence of people with disabilities are understood to be those that imply a reform of the interior of the same, as well as modification of the common elements of the building that serve as a necessary passage between the urban property and the public roads, such as stairs, elevators, hallways, portals or any other architectural element, or those necessary for the application of electronic devices that serve to overcome sensory communication barriers or promote safety.

The adaptation works and installations that must be carried out in the taxpayer's habitual residence will give the right to the deduction, due to the disability of the taxpayer himself, his spouse, or a relative in a direct or collateral line, by blood or by affinity up to the third grade, including who lives with him.

The home must be occupied by any of these people as owner, tenant, subtenant or usufructuary.

ACCREDITATION

The adaptation works and facilities must be certified by the competent Administration as necessary for accessibility and sensory communication that facilitates the dignified and adequate development of people with disabilities.

Accreditation before the Tax Administration will be carried out by means of a certificate or resolution issued by the Institute of Migration and Social Services or the competent body of the Autonomous Communities in matters of assessment of disabilities, based on the opinion issued by the Assessment and Orientation Teams dependent on the same.