Impossibility of deducting accessibility works in the primary residence for Personal Income Tax (IRPF)

The Directorate General of Taxes (DGT) has issued a ruling that clarifies the tax situation of homeowners wishing to carry out accessibility works in their primary residence. The inquiry focused on the possibility of applying deductions in Personal Income Tax (IRPF) for the expenses derived from these actions.

What the DGT has resolved

The body has determined that it is not possible to apply the state deduction for investment in accessibility works. The basis for this resolution lies in the fact that Law 16/2012 abolished the deduction for investment in the primary residence, which specifically includes adaptation or accessibility works. The eighteenth transitional provision of the Personal Income Tax Law (LIRPF) does not contemplate requirements or benefits for this type of work when they have been started from the year 2013 onwards. Consequently, current state regulations do not provide for deductions for carrying out works on properties.

What this means for you

If you are an individual planning to carry out renovations to improve the accessibility of your primary residence, you must take into account that you will not be able to reduce the tax burden of these expenses through deductions in your tax return at the state level. Current regulations are restrictive in this sense and do not recognize the expense as a deductible item in the IRPF for works started after the 2012 reform.

What you should do

Given this situation, it is necessary to consider the following points:

• Verify regional regulations: Although there is no state deduction, the Autonomous Communities have the competence to establish their own tax benefits. It is essential to check if there is any specific deduction for accessibility works in your region.
• Analyze the start date: State regulations do not contemplate benefits for works started from 2013 onwards.
• Evaluate each situation: Due to the complexity of tax regulations, it is recommended to analyze the regulations of the Autonomous Community where the property is located to determine if there is any opportunity for a local tax benefit.