Inability to deduct accessibility works in state Personal Income Tax

The Directorate General of Taxes (DGT) has issued a ruling that clarifies the tax situation of individuals who carry out accessibility works in their primary residence. The inquiry focused on the possibility of applying a deduction in the 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 any state deduction for the performance of accessibility works. The basis for this resolution lies in the fact that Law 16/2012 suppressed the deduction for investment in the primary residence, which implicitly includes adaptation or accessibility works. Likewise, it has been established that the eighteenth transitional provision of the IRPF Law does not contemplate requirements or benefits for works started from the year 2013 onwards. Currently, state regulations do not provide for deductions for works on real estate properties.

What it means for you

If you are an individual facing expenses to adapt your primary residence, you must take into account that you will not be able to reduce your state tax burden through specific deductions for these investments. The current IRPF regulations do not offer this incentive for accessibility works, so the cost of such actions will not be deductible in the income tax return at the state level.

What you should do

Given this situation, it is necessary to analyze the regulations of the Autonomous Community where the property is located. Although state legislation does not contemplate this benefit, the Autonomous Communities have the competence to establish their own incentives or tax benefits. Therefore, it is advisable to verify if there is any specific regional deduction in their territory for accessibility works or home adaptation that may be applicable in your particular case.