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Form 100. Personal Income Tax Declaration 2018

10.5.12. For adaptation works to the habitual residence due to disability

For the amounts paid in the tax period, for the works or installations to adapt the habitual residence due to disability, the deduction percentage of 10 percent may be applied.

Note: For the application of this deduction, the same requirements required in state regulations for the application of the deduction for works and installations of the habitual residence of people with disabilities must meet, according to the wording in force on January 1, 2012.

Compatibility: No more than one regional deduction can be applied to the same asset, and the taxpayer must choose which one they wish to apply.

Joint deduction limit

The sum of the amount of this deduction together with that of the regional deductions "For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of Cultural Interest", "For energy rehabilitation works of the habitual residence" and " For works to adapt the habitual residence for people with disabilities" may not exceed 15 percent of the full regional quota.


You must record the amounts paid with the right to deduction.