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Form 100. Personal Income Tax Declaration 2021

10.15.23. For conservation and improvement works in the habitual residence

Amount

  • 20% of the amounts paid in 2021 for works carried out after January 1, 2017.

  • 25% of the amounts paid in the tax period for works carried out in 2015.

  • 10% of the amounts paid in the tax period for works carried out in 2014.

Requirements

  • The works must be carried out in the habitual residence of which the taxpayer is the owner or holder of a real right of use or enjoyment, or in the building in which it is located.

  • The works must have as their objective its conservation, or the improvement of quality, sustainability and accessibility, in the terms provided for in the Autonomous regulations regarding rehabilitation, design and quality in housing, understanding as such the following:

    • Foundation, structure and facilities, detected by the building evaluation report.
    • Roofs, roofs, facades and party walls or other common elements detected by the aforementioned report, if other requirements are met.

    • Electricity, plumbing, gas, sanitation, waste collection and separation and telecommunications installations, to adapt them to current regulations.

    • Works to improve the quality and sustainability of housing: among others, the improvement of the thermal envelope, installation of heating or cooling systems, improvement of energy efficiency, etc.

    • Accessibility works: Those that adapt buildings and access to homes and premises to current regulations, such as, among others, the installation of elevators, stair lifts, ramps, etc.

  • They will not give the right to the deduction

    • Work carried out in parking spaces, gardens, parks, swimming pools and sports facilities and other similar elements.

    • The amounts that apply to the deduction for investments for the use of renewable energy sources in the habitual residence.

    • The part of the investment financed with public subsidies.

  • The general and savings taxable base cannot exceed 25,000 euros in individual taxation and 40,000 euros jointly.

  • To apply the deduction, it will be necessary to identify, by means of their tax identification number, the people or entities that physically carry out the works.

Deduction base

The accumulated base of the deduction corresponding to the tax periods in which it is applicable may not exceed 5,000 euros per home.

The basis of this deduction will be constituted by the amounts paid, by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions to the people or entities that carry out such works.

In no case will amounts paid through deliveries of legal tender give the right to make this deduction.

When there are several taxpayers with the right to make the deduction with respect to the same home, the maximum annual deduction base and the accumulated amount will be weighted for each of them based on their percentage of ownership in the property.

Limit

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros in individual taxation, or less than 37,000 euros, in joint taxation.

When the sum of the general taxable base and the taxable savings base is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the amounts and deduction limits will be the following:

  1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

Completion

The program allows you to reflect the data of up to two different habitual residences.

You must provide the information detailed below.

  1. The amounts paid in the 2021 financial year that give the right to the deduction and separately and in different boxes, if the works have been carried out in 2015 or 2014.

  2. The percentage of ownership you have in the home. If ownership belongs to both spouses, it must be reflected in both the declaration of the declarant and that of the spouse.

  3. The percentage of ownership that the spouse has in the home if this is also their habitual residence. This information must be reflected in the declarant's declaration and in that of the spouse.

  4. If there is another third person with the right to apply the same deduction, their percentage of ownership must also be reflected.

  5. Sum of the deduction bases that were applied by all the owners of the home.

  6. You must indicate the NIF of the person or entity that carries out said conservation or improvement works.