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V2145-25 ·13 November 2025 ·consulta-vinculante Medium impact
Tax

State deduction for accessibility works in habitual home not available

A taxpayer asks whether installation costs for a lift for a disabled person can be deducted from their personal income tax. The DGT responds that the state deduction for accessibility works has been abolished and no transitional regime applies to these works.

In 5 key points

How it affects those involved

The abolition of the state deduction for accessibility works in habitual homes removes a key tax benefit for disabled persons, with no transitional framework to support such investments.

Lifecycle

2025-11-13PublishedPublished 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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