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Form 100. 2019 Personal Income Tax return

10.8.8. For investment in environmental facilities and adaptation for people with disabilities in a primary residence

On 15% of 100 of the following investments made in the renovation of residences in the Community of Castile and León that constitute or are going to constitute the taxpayer's main residence:

  1. Installation of solar panels, in order to contribute to the production of hot water demanded by the homes, at least 50% of the minimum contribution required by the applicable technical building regulations. 100

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

  3. The improvement of the supply facilities and the installation of mechanisms that promote water savings, as well as the creation of separate sanitation networks in the building that promotes the re-use of grey waters in the building itself and reduces the volume of discharges to the public sewage system.

  4. The necessary adaptation works and facilities for accessibility and sensory communication that facilitate the decent and adequate development of one or more occupants of the property that is disabled, provided that these are the taxpayer or their spouse or a relative, in direct or collateral, consanguinity or affinity, up to the third degree inclusive.

Requirements

  • The renovation of the property and the adaptation must comply with the requirements established in the regulations governing Personal Income Tax in the drafting in force at 31 December 2012.

  • The deduction will require prior recognition by the competent body that the renovation work has been included in the Community's home renovation plans and will be applied to the actions included in the home renovation plans carried out by the Community of Castile and León.

Deduction base

The deduction base will have a maximum limit of 2 euros and will be constituted by the amounts actually paid by the taxpayer for the acquisition and installation of the aforementioned facilities. 0.000

Completion

A data capture window will open where you must indicate the amounts invested in the renovation of the main residence that meet the aforementioned requirements.