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Form 100. Personal Income Tax Declaration 2019 Housing rehabilitation concept

For the purposes of the deduction for home acquisition, work on the home that meets any of the following requirements is considered home rehabilitation:

  1. That have been qualified or declared as protected action in terms of housing rehabilitation.
  2. That have as their objective the reconstruction of the home through the consolidation and treatment of the structures, facades or roofs and other similar items, provided that the overall cost of the rehabilitation operations exceeds 25% of the acquisition price if this had been carried out during the two years prior to the start of the rehabilitation works or, otherwise, the market value of the home at the time of said start. For these purposes, the proportional part corresponding to the land will be deducted from the acquisition price or market value of the home.