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Form 100. Personal Income Tax Declaration 2022

10.11.13 For rehabilitation of properties in historic centers

Amount

The taxpayer may deduct 15% of the amounts invested in the rehabilitation of properties owned by the taxpayer located in historic centers located in the Autonomous Community of Galicia determined in the Order of March 1 of 2018 (DOG of March 13). The deduction may be applied in the year in which the works are paid for.

The maximum limit of the deduction is 9,000 euros for both individual and joint returns.

Requirements

  • That the works have the corresponding permits and administrative authorizations.

  • That have as their main purpose the reconstruction of the property through the consolidation and treatment of structures, facades or roofs and other similar works, provided that the global cost exceeds 25% of the acquisition price, if it was acquired during the two years immediately prior to the beginning. of the works, or, in another case, the market value at the time of said start. For its calculation, the proportional part corresponding to the land will be deducted from the value indicated above.

    For these purposes, the proportional part corresponding to the land will be deducted from the acquisition price or market value of the property. When the value of the land is not known, it will be calculated by prorating the acquisition cost paid or the market value between the cadastral values of the land and the construction for each year.

  • The belonging of a property to one of the historic centers will be accredited by means of a certificate issued by the corresponding City Council.

Completion

You must include, in the box provided for this purpose, the total amount of the investment with the right to deduction.