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Form 100. 2019 Personal Income Tax return

10.5.3. For amounts allocated by its holders to the restoration, renovation or repair of property declared of cultural interest

For the amounts allocated by the owners of real estate located in the Canary Islands to the restoration, rehabilitation or repair of the property, 10% 100, with the limit of ten% of the total autonomous community tax liability.


  • The real estate must be registered in the Canary Islands Registry of Cultural Interest or affected by the declaration of Cultural Interest, and in this case, the properties must meet the conditions that are determined by the regulations.
  • The restoration, renovation or repair works have been authorised by the competent body of the Autonomous Community or, where applicable, by the corresponding island council or town hall.

The sum of the amount of this deduction together with that of the Autonomous Community deductions "For investment in primary residence," For works of energy renovation of the main residence "and" For works of adaptation of the main residence by people with disabilities "may not exceed 15% of the total autonomous community quota. 100


In the data capture window, the amount of the expenses will be indicated, taking into account that for the amounts corresponding to the spouses by the same parties, 50% of the total donated amounts will be reflected. 100