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Form 100. 2020 Personal Income Tax Return Declaration

10.6.3. For improvement works, amount generated in 2018 and/or 2019 pending application

The taxpayer can deduct 15% of the amounts paid for works carried out in any home or homes owned by him, as long as they are located in the Community of Cantabria or in the building in which the home is located. is located and whose purpose was:

  • A rehabilitation qualified as such by the General Directorate of Housing of the Government of Cantabria.
  • Improving energy efficiency, hygiene, health and environmental protection and accessibility to the home or building in which it is located.
  • The use of renewable energies, safety and tightness and in particular: replacement of electricity, water, gas, heating installations.
  • The works to install telecommunications infrastructure that allow Internet access and digital television services in the taxpayer's home.

Work carried out in homes used for economic activity, parking spaces, gardens, parks, swimming pools and sports facilities and other similar elements will not give rise to this deduction.

Limits

  1. The deduction will have an annual limit of 1,000 euros in individual taxation, and 1,500 in joint taxation.

  2. For disabled taxpayers with a degree of disability equal to or greater than 65%, this limit is raised by 500 euros in individual taxation and 500 euros in joint taxation for each taxpayer with that disability.

The amounts paid in the year and not deducted because they exceed the annual limit, may be deducted in the following two years.

Incompatibility

In no case will the amounts paid for which the taxpayer has the right to apply the deduction for investment in habitual residence referred to in DT 18 of Law 35/2006 give the right to the application of the deduction.

The deduction pending application for the 2018 financial year must be carried out in this 2019 financial year. It must also be taken into account that the pending deductions from 2018 and 2019 must be applied before the deduction generated in the 2020 financial year.

Completion

Through a data window, it must reflect the amounts with the right to deduction satisfied that could not be deducted in the fiscal year 2018 and 2019.