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Form 100. Personal Income Tax Return 2021

10.8.8. For investment in environmental facilities and adaptation for people with disabilities in their habitual residence

15% of the following investments made in the rehabilitation of homes located in the Community of Castilla y León that constitute or will constitute the taxpayer's habitual residence:

  1. Installation of solar panels, in order to contribute to the production of hot water required by homes, in a percentage of at least 50% of the minimum contribution required by the applicable technical building regulations.

  2. Any improvement in thermal installation systems that increase their energy efficiency or the use of renewable energy.

  3. The improvement of supply facilities and the installation of mechanisms that promote water saving, as well as the creation of separate sanitation networks in the building that promote the reuse of grey water in the building itself and reduce the volume of discharge into the public sewerage system.

  4. The works and installations necessary for accessibility and sensory communication to facilitate the dignified and adequate development of one or more occupants of the home who are persons with disabilities, provided that they are the taxpayer or his/her spouse or a relative, in a direct or collateral line, consanguineous or by affinity, up to the third degree inclusive.

Requirements

  • The rehabilitation and adaptation of the dwelling must comply with the requirements established in the regulations governing Personal Income Tax in the version in force on December 31, 2012.

  • The deduction will require prior recognition by the competent body that the rehabilitation action has been included in the Community's housing rehabilitation plans and will apply to the actions included in the housing rehabilitation plans developed by the Community of Castilla y León.

Deduction base

The deduction base will have a maximum limit 20,000 euros and will consist of the amounts actually paid by the taxpayer for the acquisition and installation of the aforementioned facilities.

Completion

It will indicate the amounts invested in the rehabilitation of the habitual residence that meets the requirements mentioned above.