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Form 100. Personal Income Tax Return 2019

10.6.3. For improvement works, amount generated in 2017 and/or 2018 pending application

The taxpayer can deduct 15% of the amounts paid for works carried out in any home or homes owned by the taxpayer, provided that they are located in the Community of Cantabria or in the building in which the home is located and that their purpose was:

  • A rehabilitation qualified as such by the General Directorate of Housing of the Government of Cantabria.
  • Improving energy efficiency, hygiene, health and environmental protection and accessibility to the home or building in which it is located.
  • The use of renewable energy, safety and watertightness and in particular: replacement of electricity, water, gas and heating installations.
  • Works to install telecommunications infrastructure that allows access to the Internet and digital television services in the taxpayer's home.

Works carried out on homes used for economic activities, parking spaces, gardens, parks, swimming pools, sports facilities and other similar elements will not be eligible for this deduction.

Limits

  1. The deduction will have an annual limit of 1,000 euros in individual taxation, and 1,500 in joint taxation.

  2. For taxpayers with disabilities with a degree of disability equal to or greater than 65%, this limit is increased by 500 euros for individual taxation and 500 euros for joint taxation for each taxpayer with that disability.

The amounts paid in fiscal year 2017 and that could not be applied in that fiscal year or in 2018 may be applied in fiscal year 2019.

In no case will the amounts paid for which the taxpayer is entitled to apply the deduction for investment in habitual residence referred to in DT 18 of Law 35/2006 give rise to the right to apply the deduction.

The deduction pending to be applied for the 2017 financial year must be carried out in this 2019 financial year. It must also be taken into account that the pending deductions from 2017 and 2018 must be applied before the deduction generated in the 2019 financial year.

Completion

Through a data window, it must reflect the amounts with the right to deduction satisfied that could not be deducted in the fiscal year 2017 and 2018.