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Form 100. Personal Income Tax Declaration 2019

10.5.3. For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of cultural interest

For the amounts allocated by the owners of real estate located in the territory of the Canary Islands for the restoration, rehabilitation or repair of the same, the 10 per 100 , with the limit of ten percent of the full regional quota.


  • The real estate must be registered in the Canary Islands Registry of Assets of Cultural Interest or affected by the declaration of Asset of Cultural Interest, it being necessary, in this case, that the properties meet the conditions determined by regulation.
  • That the restoration, rehabilitation or repair works have been authorized by the competent body of the Autonomous Community or, where appropriate, by the corresponding island council or town hall.

The sum of the amount of this deduction together with that of the regional deductions "For investment in habitual residence", "For energy rehabilitation works of the habitual residence" and "For works of adaptation of the habitual residence for people with disabilities" cannot be exceed 15 percent of the full regional quota.


In the data capture window, the amount of the expenses will be indicated, taking into account that the amounts corresponding to the spouses in equal shares will reflect 50 percent of the total amounts donated.