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V2255-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

State deduction for accessibility works in habitual home not available

The taxpayer asks whether they can deduct costs for installing an elevator and accessibility works for a person with disability in their primary residence. The DGT responds that the state deduction for this item has been abolished and is not currently provided under state law.

In 5 key points

How it affects those involved

The state deduction for accessibility improvements in primary homes has been removed, affecting taxpayers who incurred such expenses.

Lifecycle

2025-11-25PublishedPublished 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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