Did you know that replacing your bathtub with a shower could get you up to €5,000 back on your tax return?
Yes, it’s real. It’s not a trick or a creative interpretation of the law. It’s a tax deduction included in Spanish income tax regulations, designed to encourage accessibility improvement works in homes.
Every year we help dozens of clients obtain this deduction. And every year we’re surprised by how many people don’t know about it. They arrive with their invoice, their renovation finished, their new shower installed — and when we tell them they can deduct part of the cost on their tax return, the reaction is always the same: “Really? And nobody told me before?”
In this article we explain what this deduction is, who can access it, how much you can save, what documentation you need and how to claim it step by step. With real numbers and legal references.
Let’s go step by step.
What exactly is this tax deduction
The legal basis is in Law 35/2006 on Income Tax (IRPF) and its subsequent amendments. We’re interested in the deduction for accessibility improvement works in the habitual residence, set out in the forty-ninth additional provision, developed through successive Royal Decree-Laws.
What does this mean in plain English? If you carry out work on your habitual residence to improve accessibility — and replacing a bathtub with a flush-to-floor shower fits perfectly — you can deduct a percentage of what you paid when you file your tax return.
The logic is simple: the State wants more accessible homes, especially for elderly people and those with disabilities. Falls in the bathroom are one of the leading causes of domestic accidents, and a safe shower is exactly the type of work this deduction aims to incentivise.
At the Tax Office on Calle Guillem de Castro in Valencia, they have confirmed to us on more than one occasion that the conversion from bathtub to shower, provided it’s carried out with accessibility criteria (flush-to-floor tray, barrier removal, non-slip flooring), meets the requirements. It’s not a grey area: it’s clearly covered.
If your bathtub is already causing everyday problems, this deduction is one more reason to take the step.
Who can benefit from this deduction
This is where many people believe they don’t meet the requirements and let the opportunity pass.
People over 65
If the owner or one of the occupants is over 65, accessibility works are directly covered. This is the most common profile: an elderly person who wants to continue living at home safely.
People with a recognised disability (33% or higher)
If you or someone living with you has a degree of disability of 33% or higher, adaptation works are deductible. The disability certificate is the key document.
People with certified mobility problems
Formal disability recognition isn’t required. A medical report certifying mobility limitations — knee, hip, balance — may be sufficient to justify the accessibility work.
Owners who improve accessibility in general
Few people know about this point. Under certain conditions, any owner who carries out accessibility improvement works can benefit from the deduction, even without an elderly person or someone with a disability in the household. The key: the work must remove architectural barriers. Flush-to-floor showers, wider doors, grab bars.
The Tax Agency publishes binding consultations that clarify the circumstances. It’s worth reviewing them or consulting with a tax adviser.
If you recognise several of the signs that you need to replace your bathtub, you likely also meet the requirements for this deduction.
How much you can deduct: the calculation with real numbers
Sounds good, doesn’t it? Let’s get to what matters.
The deduction is 20% of the cost of the work, with a maximum limit of €5,000 per year as the deduction base. That is, you can deduct 20% of what you paid, provided that amount doesn’t exceed €5,000 in a single tax year.
Simple example:
- Cost of your renovation: €4,000
- Deduction base: €4,000 (below the limit)
- Deduction (20%): €800
Those €800 are deducted directly from your income tax liability. It’s not a reduction in your taxable income — it’s real money you stop paying to the Tax Office.
If the renovation is paid across two tax years (half in December, half in January), you can apply the deduction in both years and make better use of the limit.
Deduction table by renovation cost
| Renovation cost | Deduction base | Deduction (20%) | Net savings |
|---|---|---|---|
| €2,000 | €2,000 | €400 | €400 |
| €3,000 | €3,000 | €600 | €600 |
| €4,000 | €4,000 | €800 | €800 |
| €5,000 | €5,000 | €1,000 | €1,000 |
| €6,500 | €5,000 | €1,000 | €1,000 (limit) |
| €8,000 | €5,000 | €1,000 | €1,000 (limit) |
| €10,000 (over 2 years) | €5,000 x 2 | €2,000 | €2,000 total |
Not sure how much your renovation would cost? Use our online calculator for an indicative budget in under 2 minutes.
Combined with the reduced 10% VAT that applies to most habitual residence renovations, the total savings are very significant.
What documentation you need
This is where deductions are won or lost. The Tax Office doesn’t ask for documents when you file — it’s self-assessment — but if they audit you, you’d better have everything in order. Keep documentation for a minimum of 4 years.
1. Invoice from a registered company
The most important document. Issued by a legally constituted company, with tax ID number, detailed description of the work and VAT breakdown. Without an invoice, there’s no deduction. Full stop. It must comply with the Invoicing Regulations (Royal Decree 1619/2012). An invoice from “a mate who does odd jobs” won’t work.
2. Disability certificate or supporting document
If the deduction is based on disability or reduced mobility, you need the official certificate issued by the Autonomous Community or a medical report. In the Valencia region it’s processed through the Regional Ministry of Social Services (GVA). It can take months, so start the process early.
3. Before and after photographs
It’s not an explicit legal requirement, but if the Tax Office asks you to justify that the work improved accessibility, photos are the most direct proof. We do a full photo report of all our projects — if you hire Reformarte, you’re already covered.
4. Building permit or responsible declaration
Converting a bathtub to a shower usually requires a responsible declaration for minor works. Having the receipt strengthens your position with the Tax Office. If you have doubts, check our article on permits and licences in Valencia.
5. Payment receipts
Bank transfer, card or nominative cheque. Avoid cash if you want the deduction to be watertight. The bank trail is your best friend in an audit.
How to claim the deduction step by step
You’ve done the renovation and the paperwork is in order. April arrives. What do you do?
Step 1: Wait for the tax campaign
It opens between April and June of the year following the work. Renovation in 2025 → tax return in April-June 2026. Renovation in 2026 → 2027 campaign.
Step 2: Access Renta Web
Log in to the Tax Agency’s electronic office with a digital certificate, Cl@ve PIN or electronic ID.
Step 3: Find the correct box
Look for the tax liability deductions section: “Deduction for energy efficiency and accessibility improvement works in homes”. The boxes are usually in the 1680-1700 range of Form 100. The Renta Web programme guides you — search for “accessibility works” in the internal search engine.
Step 4: Enter the data
- Tax ID number of the company that did the work
- Invoice date
- Total amount (tax base, excluding VAT)
- Deduction percentage: 20%
The system calculates the deduction automatically.
Step 5: Keep everything for 4 years
Don’t throw anything away. Invoice, certificate, photos, payment receipt, responsible declaration. Our recommendation: digitise everything and store it in the cloud. Don’t rely on a drawer.
How Reformarte helps with the paperwork
We know your thing is bathrooms, not taxes. That’s why at Reformarte we make sure you have everything needed for the deduction:
- Detailed invoice with breakdown of materials, labour, VAT and description of accessibility works
- Photo report of before and after with dates
- Guidance on documentation for your specific case
- Step-by-step guide for including the deduction in your income tax return
We’re not tax advisers — for complex cases we recommend a professional — but we make sure the part that depends on us is impeccable.
Calculate the price of your renovation and start the process. We explain how it works step by step.
Frequently asked questions
Can I apply the deduction if I’m not 65 and don’t have a disability?
Yes, under certain conditions. If the work improves accessibility (flush-to-floor shower, barrier removal), you can benefit even without age or disability conditions. Check the binding consultations of the Tax Agency or ask a tax adviser.
Is it compatible with other grants and subsidies?
It depends. Some regional subsidies like the Plan Renhata are compatible, but the deduction base is reduced by the subsidised amount. You can’t deduct what you’ve already been paid for. For all combined options, see our guide on financial aid for bathroom renovation.
What if I pay in cash?
Legally, the deduction doesn’t require a specific payment method. But if the Tax Office audits you and you can’t prove payment with a bank statement, you have a problem. Always pay by transfer or card.
Can I deduct the renovation if I’m a tenant?
Yes, as long as you have the owner’s authorisation and the property is your habitual residence. Whoever pays for the renovation applies the deduction.
What’s the deadline for including it in the tax return?
It’s applied in the income tax return for the year you paid the invoice. If you missed it, you can submit a rectification request within the following 4 years.
Don’t leave this money on the table
If you’re going to replace the bathtub with a shower — or if you’ve already done so recently — you have the right to recover up to €1,000 per year on your tax return. It’s money that’s already yours. You just have to claim it.
The renovation has benefits that go beyond the fiscal: more safety, more comfort, less water consumption and higher property value. The tax deduction is the cherry on top.
If you’re in Valencia or surroundings, we can help with everything: from designing your new shower to the documentation for the Tax Office.
Calculate the price of your renovation in 2 minutes and take the first step. Or see how our process works and book your free visit.
Don’t let June arrive, the tax campaign close, and another year go by without taking advantage of what’s rightfully yours. Don’t let it happen.
Note: This article is for informational purposes and does not constitute professional tax advice. Regulations may change and individual circumstances vary. Consult a tax adviser or the Tax Agency. Data updated to March 2026.
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