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Form 100. 2019 Personal Income Tax return

10,8,11. For investment in refurbishment of rental homes

Taxpayers can deduct 15% from the amounts invested in home renovation activities. 100


  1. The concept of home renovation is that set out in article 20.1.22.B of Law 37/1992, of 28 December, on Value Added Tax, or the standard that replaces it. For the purposes of this article, renovation works for buildings meet the following requirements:
    • The main purpose of this project is to rebuild them, understanding that this requirement is met when more than 50% of the total cost of the renovation project corresponds to consolidation or treatment of structural elements, façades or roofs or with similar or related works to renovation work.
    • The total cost of the works referred to in the project exceeds 25% of the building's acquisition price if it had been carried out during the two years immediately prior to the start of the renovation works or, in other cases, of the market value of the building or part of it at the time of that start. For these purposes, the proportional part corresponding to the land will be deducted from the acquisition price or market value of the building.
  2. The property must be located in a town of Castilla y León, which, at the time of acquisition or renovation, does not exceed:
    • 10,000 Inhabitants in general or
    • 3,000 Inhabitants if less than 30 kilometres from the capital of the province

    As indicated in Order HAC/197/2015 of 3 March (BOCYL 20-03-2015), will update the lists of municipalities (from 1 January 1, the towns) that meet the 2016 requirements provided for in the autonomous regulations for the application of tax benefits in the taxes assigned on which the Community of Castile and León has regulatory powers. These lists will be published on the Tax Portal of the Regional Government of Castile and León.

  3. The value of the property, for the purposes of the tax that is serious, must be less than 135,000 euros.

  4. Other conditions for applying the deduction:

    • That during the five years following the renovation work, the property is rented to people other than the spouse, teeth, descendants or relatives up to the third degree of kinship (both collateral due to consanguinity and affinity) of the owner of the property.
    • If, during the five years provided for in the previous letter, periods in which the property was not actually rented, the property is offered for rent. Effective from 12 July 2019, Order EYH/668/2019 establishes the requirements that the property must meet to be considered as being offered for rent:
      • The lease must be advertised or announced through one of the following means: Posters on the property itself, advertising media including the specific portals of Iternet, real estate agencies and real estate agents.
      • The properties offered for rent may not be occupied effectively during the period of time they are offered for rent. The consumption of supplies associated with the use of the property, such as electricity, water, gas and/or telephone, must demonstrate that the property is not occupied during this period of time.
    • The monthly rent does not exceed 300 euros. The monthly rent amount will be the income freely stipulated by the parties, and by the concepts agreed. If the contract does not provide for any stipulation against the contract, the general expenses of the property, such as IBI, municipal fees, community expenses, etc., will be borne by the lessor, in accordance with the civil regulations governing the matter; If the rental agreement stipulates that the expenses will be charged to the lessee and will form part of the rental amount.
    • The legal guarantee for the lease is deposited in accordance with the applicable regulations.

     Maximum deduction base

     The basis of this deduction will be constituted by the amounts actually paid by the taxpayer for the performance of the rehabilitation activities, with a maximum limit of 20,000 euros, both in individual and joint taxation.

    Population units with more than 10,000 inhabitants or more than 3,000 inhabitants with less than 30 km of the Province Capital.

    Population UnitINE code
    AVILA 05019000301
    ARANDA DE DUERO 09018000201
    BURGOS 09059000101
    MIRANDA DE EBRO 09219001101
    Astorga 24008000101
    Leon 24089000201
    Armunia 24089000101
    Ponferrada 24115002102
    San ANDRES DEL RABANEDO 24142000501
    Trobajo DEL CAMINO 24142000801
    Virgen DEL CAMINO (LA) 24189000801
    Navatejera 24222000301
    Villaobispo DE LAS REGULERAS 24222000701
    Sale OF DAMAGE 34023000301
    PALENCIA 34120000101
    Alba DE TORMES 37008000101
    Bejar 37046000101
    Caberizos 37067000401
    Carbajosa DE LA SAGRADA 37085000101
    Ciudad RODRIGO 37107000301
    SALAMANCA 37274000201
    SANTA MARTA DE TORMES 37294000201
    Villamayor 37354000101
    Villares DE LA REINA 37362000301
    Lastrilla (LA) 40112000101
    San ILDEFONSO 40181000201
    SEGOVIA 40194000601
    SORIA 42173000401
    Cigales 47050000101
    Cisterniga 47052000101
    LAGUNA DE DUERO 47076000301
    MEDINA DEL CAMPO 47085000201
    Santovenia DE PISUERGA 47155000101
    Tordesillas 47165000501
    Tudela DE DUERO 47175000301
    VALLADOLID 47186000501
    Zaratan 47231000101
    BENAVENTE 49021000101
    ZAMORA 49275000201


    The amounts invested with the right to deduction for each taxpayer will be included in the box provided for this purpose.