10.9.7. For the renovation of the main residence

1.5% Of the amounts paid in the tax period for the renovation of the home that it constitutes or must be established as its main residence.

This deduction will be applicable without prejudice to the application of the autonomous tranche of the deduction for investment in housing.

Maximum deduction base

The maximum deduction base will be 9,040 euros per year both in joint and individual tax return.