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V2028-20 ·19 June 2020 ·consulta-vinculante Medium impact
Tax

State tax deduction for accessibility works in the main residence is not applicable

A taxpayer inquired whether they could deduct expenses for adaptation works carried out in their main residence to accommodate their father's disability from their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) responded that the state deduction for this purpose has been abolished and there is no transitional regime applicable to these works.

In 5 key points

How it affects those involved

The ruling confirms that taxpayers cannot claim the state tax deduction for accessibility improvements in their main residence, as the deduction has been repealed without a transitional period for new works.

Lifecycle

2020-06-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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