Skip to main content
Form 100. Personal Income Tax Return 2021

10.5.3. For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of cultural interest

For the amounts allocated by the owners of real estate located in the territory of the Canary Islands to the restoration, rehabilitation or repair of the same, 10% with the limit of 10% of the autonomous integral quota.

Requirements

  • Real estate must be registered in the Canary Islands Registry of Assets of Cultural Interest or affected by the declaration of Asset of Cultural Interest, being necessary, in this case, that the properties meet the conditions determined by regulation.

  • That the restoration, rehabilitation or repair works have been authorized by the competent body of the Autonomous Community or, where appropriate, by the corresponding island council or town hall.

The sum of the amount of this deduction together with the regional deductions "For investment in habitual residence", "For energy rehabilitation works of habitual residence" and "For works to adapt habitual residence by persons with disabilities" may not exceed 15% of the total regional quota.

Completion

In the data capture window, the amounts donated will be indicated, taking into account that in the case of donations made by spouses in equal parts, each will reflect 50% of the total amount donated.