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V2145-25 13 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

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.

The question raised

Deductibility of expenses to be incurred in Personal Income Tax.

The DGT's ruling

Law 16/2012 repealed the deduction for investment in the primary residence, including accessibility works. The eighteenth transitional provision of the Personal Income Tax Law does not contemplate requirements for adaptation or accessibility works initiated from 2013 onwards. Currently, state regulations do not provide for deductions for works on real estate, although the Autonomous Communities have the competence to establish their own tax benefits.

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