10.11.13 For the rehabilitation of buildings in historic centers

The taxpayer may deduct 15 percent of the amounts invested in the rehabilitation of properties owned by the taxpayer located in historic centers located in the Autonomous Community of Galicia determined in the Order of March 1, 2018 (DOG of March 13). The deduction may be applied in the year in which the works are paid for.

The maximum deduction limit is 9,000 euros . Both in individual and joint declaration.

Requirements

1- That the works have the corresponding administrative permits and authorizations.

2- Those whose main objective is the reconstruction of the property by consolidating and treating structures, facades or roofs, provided that the cost exceeds 25 percent of the purchase price, if it was acquired during the two years immediately prior to the start of the works, or, otherwise, of the market value at the time of said start.

To calculate it, the proportional part corresponding to the land will be deducted from the value indicated above.

3- The ownership of a property in one of the historic centres will be accredited by a certificate issued by the corresponding City Council.

Completion

You must directly include, in the box provided for this purpose, the total amount of the investment, with the right to the deduction.