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Form 100. Personal Income Tax Declaration 2019

10.8.8. By investment in environmental and adaptation facilities for people with disabilities in habitual residence

15 per 100 of the following investments made in the rehabilitation of homes located in the Community of Castilla y León that constitute or will constitute the taxpayer's habitual residence:

  1. Installation of solar panels, in order to contribute to the production of domestic hot water demanded by homes, in a percentage of at least 50 percent of the minimum contribution required by the applicable technical building regulations.

  2. Any improvement in thermal installation systems that increase their energy efficiency or the use of renewable energy.

  3. The improvement of the supply facilities and installation of mechanisms that favor water saving, as well as the creation of separate sanitation networks in the building that favor the reuse of gray water in the building itself and reduce the volume of discharge into the system. public sewer.

  4. The adaptation works and installations necessary for accessibility and sensory communication that facilitate the dignified and adequate development of one or more occupants of the home who are people with disabilities, provided that they are the taxpayer or their spouse or a relative, online direct or collateral, consanguineous or by affinity, up to the third degree inclusive.


  • The rehabilitation of the home and its adaptation must meet the requirements established in the regulations governing the Personal Income Tax in the wording in force as of December 31, 2012.

  • The deduction will require prior recognition by the competent body that the rehabilitation action has been included in the housing rehabilitation plans of the Community and will apply to the actions included in the housing rehabilitation plans developed by the Community of Castilla y Lion.

Deduction base

The base of the deduction will have a maximum limit of 2 0,000 euros and will consist of the amounts actually paid by the taxpayer for the acquisition and installation of the aforementioned facilities.


A data capture window will open in which you must indicate the amounts invested in the rehabilitation of the habitual residence that meet the requirements mentioned above.