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Form 100. 2019 Personal Income Tax return

10,15,24. For conservation and improvement work in the main residence


  • 20% Of the amounts paid in 2020 for the works carried out from 1 January 2017.
  • 25% Of the amounts paid in 2015 and 10% of the amounts paid in 2014 for works carried out in each of these periods.


  • The works must be carried out in the main residence of which they are owners or holders of a real right of use or enjoyment, or in the building in which the right is located.
  • The work must be designed to preserve it, or improve quality, sustainability and accessibility, in the terms provided for in the Autonomous Community regulations on the rehabilitation of design and quality in the home.
  • They will not give entitlement to the deduction
    • Works carried out in parking spaces, gardens, parks, swimming pools and sports facilities and other similar elements.

    • The amounts applied to the deduction for investments for the use of renewable energy sources in the main residence.

    • The part of the investment financed with public grants.

  • The general tax base and savings base cannot be greater than 25,000 euros in individual taxation and 40,000 euros in joint taxation.
  • To apply the deduction, the identification of the persons or entities that carry out the works will be required by their tax identification number.

Deduction base

The basis of this deduction will be constituted by the amounts paid, by credit or debit card, bank transfer, nominative cheque or deposit in accounts with credit institutions, to the persons or entities that carry out such works.

Under no circumstances will the amounts paid by legal cash deliveries be eligible for this deduction.

The accumulated basis of the deduction corresponding to the tax periods in which the deduction is applicable may not exceed 5,000 euros per property.

When several taxpayers have the right to apply the deduction for the same property, the maximum annual deduction base and the accumulated deduction will be weighted for each of them according to their percentage ownership in the property.


The programme is adapted to reflect the data of up to two standard differentiated homes.

Please provide the details detailed below.

  1. The amounts paid in 2019 that give entitlement to the deduction and separately and in differentiated boxes, if the works were carried out in 2015 or those carried out in 2014.

  2. The percentage that the taxpayer has in the ownership of that property. If the ownership is of both spouses, it must be reflected in the two declarations, the declaration of the taxpayer and the spouse's tax return.

  3. The percentage of the spouse's ownership of the home if this is also a primary residence. This information must also be reflected in both tax returns.

  4. If there is another third person entitled to apply the same deduction, they must also reflect their percentage ownership.

  5. Sum of the deduction bases applied by all the owners of the property.

  6. You must enter the NIF of the person or entity that executes these conservation or improvement works.