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Form 100. 2019 Personal Income Tax return

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 home owned by them, provided that they are located in the Community of Cantabria or in the building in which the property is located and which they have as their purpose:

  • A renovation rated as such by the Directorate General 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 energies, safety and watertightness, in particular: Replacement of electrical, water, gas, heating facilities.
  • Works to install telecommunications infrastructures that allow access to the Internet and digital television services in the taxpayer's home.

The work carried out in homes affected by an economic activity, parking spaces, gardens, parks, swimming pools and sports facilities and other similar elements will not be eligible for this deduction.


  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 of 65% or more, this limit is increased by 500 euros in individual taxation and 500 euros in joint taxation for each taxpayer with that disability.

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

Under no circumstances will the deduction be entitled to the amounts paid by the taxpayer who has the right to apply the deduction for investment in a primary residence referred to in RD 18 of Act 35/2006.

The deduction pending application for 2017 must be applied in 2019. It should also be taken into account that the deductions pending from 2017 and 2018 must be applied before the deduction generated in 2019.


A data window must reflect the amounts with the right to deduction paid that could not be deducted in 2017 and 2018.