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 involve a reform of the interior of the same, as well as those that modify the common elements of the building that serve as a necessary passage between the urban property and the public road, such as stairs, elevators, corridors, doorways or any other architectural element, or those necessary for the application of electronic devices that serve to overcome sensory communication barriers or to promote their safety.

The right to deduction will be granted for adaptation works and installations that must be carried out in the taxpayer's habitual residence, 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 degree inclusive who lives with him.

The dwelling must be occupied by any of these persons as owner, tenant, sub-tenant or usufructuary.

ACCREDITATION

Adaptation works and installations 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 disability assessment, based on the opinion issued by the Assessment and Guidance Teams dependent on it.