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V1333-18 ·22 May 2018 ·consulta-vinculante Medium impact
Tax

State tax deduction for accessibility works in the main residence cannot be applied

A taxpayer inquired whether they could claim a deduction in their Personal Income Tax (IRPF) for accessibility improvement works carried out in their home due to their spouse's disability. The Directorate General for Taxes (DGT) responded that this deduction has been abolished and there is no transitional regime allowing it for works commenced after 2013.

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2018-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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