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Form 100. 2019 Personal Income Tax return

10,11,13 For the renovation of properties in historic centres

The taxpayer may deduct 15% of the amounts invested in the renovation of properties owned by the taxpayer located at historical centres in the Autonomous Community of Galicia determined in the Order of 1 March 2018 (DOG of 13 March). The deduction may be applied in the year in which the works are paid.

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


1-The works have the corresponding administrative permits and authorisations.

2-The main purpose of the building is to consolidate and process structures, façades or roofs, provided that the cost exceeds 25% of the purchase price, if it was acquired during the two years immediately prior to the start of the works, or otherwise, the market value at the time of the start.

The proportional part corresponding to the floor will be deducted from the value indicated above.

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


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