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V2255-25 25 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

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.

The question raised

Issue raised: Deductibility of expenses to be incurred in the 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Law 16/2012 repealed the deduction for investment in the primary residence, including accessibility works.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 LIRPF does not contemplate requirements for adaptation or accessibility works initiated from 2013 onwards. Currently, the LIRPF does 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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