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Form 100. 2019 Personal Income Tax return

10.4.1. For certain investments to improve the sustainability of the main residence

Taxpayers can deduct 50% of the amount of investments that improve the quality and sustainability of homes, which they are carried out in the property, located in the Balearic Islands, which constitutes or must be the main residence of the taxpayer, or a tenant under a rental contract signed with the taxpayer subject to the legislation on urban leases.

To this end, the following investments are understood to improve the quality and sustainability of homes:

  1. The installation of generation equipment or that allows renewable energies such as solar power, biomass or geothermal energy to reduce the consumption of conventional thermal or electrical energy in the building. It will include the installation of any renewable energy technology, system or equipment, such as solar thermal panels, in order to contribute to the production of hot water demanded by the homes, or the production of hot water for the air-conditioning installations.

  2. Those for improving the supply and installation of mechanisms that promote water savings, as well as the implementation of sanitation networks separating in the building and other systems that promote the re-use of gray and rainwater in the same building or on the plot or reduce the volume of discharge to the public drainage system.

Deduction base

The base of the deduction for investments in the property will correspond to the amount actually paid by the taxpayer, with the maximum limit of 10,000 euros per tax period.

General requirements

  1. To apply the deduction, the energy efficiency rating of the main home must be improved at least at a level. To this end, the registration of the energy efficiency certificates of the property will be required in accordance with Royal Decree 235/2013, which approves the basic procedure for the energy certification of buildings before and after making the investments.

  2. The taxpayer's total taxable amount may not exceed the limit of 30,000 euros in individual taxation, or 48,000 euros in joint taxation. :

Requirements in the event of lease

When the taxpayer is the landlord of the property, the following requirements must also be met:

  • The duration of the lease agreement with the same lessee is equal to or greater than one year.

  • The deposit of the security referred to in Article 36,1 of Law 29/1994 of 24 November on urban leases in favour of the Balearic Institute of Housing has been established.

  • The taxpayer declares the income derived from the rent of the property as income from the property in the personal income tax return.

  • The taxpayer does not charge the lessee the cost of the investments that determine the right to apply this deduction.


You must enter the amount paid with the right to deduction through a data capture window.