10.15.23. For conservation or improvement works in the habitual residence carried out in the period

In general
- Amount
  
  The 20% of the amounts paid in the tax period for works carried out after January 1, 2017.
  
  The amount of the deduction will amount to 50% of the amounts paid in the same tax period for works carried out aimed at improving accessibility for people with a degree of disability equal to or greater than 33 %. To apply this percentage, it will be necessary for the taxpayer and/or other people who live with him or in the same property to have a recognized degree of disability of at least 33%.
- 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 the conservation, or the improvement of quality, sustainability and accessibility, in the terms provided by the state regulations for the promotion of housing rentals, building rehabilitation and urban regeneration and renewal, or in the regulations autonomy in terms of accessibility, rehabilitation, design and quality in housing, which are in force on the accrual date, understood as such
    - 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. For the accreditation of the execution of the works, the fourteenth basis of Order 6/2022, of June 29, of the Second Vice Presidency and Department of Housing and Bioclimatic Architecture, which approves the regulatory bases for the granting of subsidies to improve accessibility to housing from the State Plan for access to housing 2022-2025, which includes the documentation to be provided in the application for accessibility aid.
  - They will not give the right to the deduction
    - The works carried out in parking spaces, gardens, parks, swimming pools and sports facilities and other similar elements, except if they are works aimed at improving accessibility for people with a degree of disability equal to or greater than 33%.
    - 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 30,000 euros in individual taxation and 47,000 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 5,500 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 27,000 euros in individual taxation, or less than 44,000 euros, in joint taxation.
  
  When the sum of the general taxable base and the taxable savings base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 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 from the application of the following formula: 100
  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100
For taxpayers who died before October 28:
- Amount
  - The 20% of the amounts paid in the tax period for works carried out after January 1, 2017.
    
    The amount of the deduction will amount to 50% of the amounts paid in the same tax period for works carried out aimed at improving accessibility for people with a degree of disability equal to or greater than 33 %. To apply this percentage, it will be necessary for the taxpayer and/or other people who live with him or in the same property to have a recognized degree of disability of at least 33%.
- 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 the conservation, or the improvement of quality, sustainability and accessibility, in the terms provided by the state regulations for the promotion of housing rentals, building rehabilitation and urban regeneration and renewal, or in the regulations autonomy in terms of accessibility, rehabilitation, design and quality in housing, which are in force on the accrual date, understood as such:
    - 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. For the accreditation of the execution of the works, the fourteenth basis of Order 6/2022, of June 29, of the Second Vice Presidency and Department of Housing and Bioclimatic Architecture, which approves the regulatory bases for the granting of subsidies to improve accessibility to housing from the State Plan for access to housing 2022-2025, which includes the documentation to be provided in the application for accessibility aid.
  - They will not give the right to the deduction
    - The works carried out in parking spaces, gardens, parks, swimming pools and sports facilities and other similar elements, except if they are works aimed at improving accessibility for people with a degree of disability equal to or greater than 33%.
    - 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.
  - 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.
  
  When the sum of the general taxable base and the savings taxable base is between 23,000 and 25,000 euros, the deduction limit will be the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

For works carried out from January 1, 2014 to December 31, 2015 the percentages will be 25% of the amounts paid in the tax period for works carried out in 2015 and 10 % of the amounts paid in the tax period for works carried out in 2014 in the terms included in the thirteenth Additional Provision of Law 13/1997, of December 23, which regulates the autonomous section of the Income Tax of the Individuals and other transferred taxes.

Completion

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

You must provide the information detailed below.

In the case of works carried out in 2014 and/or 2015:

The amounts paid in the year for works carried out in 2014 and/or 2015.
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.
If you choose individual taxation and your spouse does not file a return, you will check the box enabled for that purpose.
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.
If there is another third person with the right to apply the same deduction, their percentage of ownership must also be reflected.
Sum of the deduction bases that were applied from 2014 to 2021 by all homeowners.
You must indicate the NIF of the person or entity that carries out said conservation or improvement works.

In the case of works carried out in the period:

In section a) the amounts paid for conservation and improvement works in the habitual residence, except in the case of works aimed at improving accessibility for people with a degree of disability equal to or greater than 33% in whose case will be reflected in section b).
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.
If you choose individual taxation and your spouse does not file a return, you will check the box enabled for that purpose.
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.
If there is another third person with the right to apply the same deduction, their percentage of ownership must also be reflected.
You must indicate the NIF of the person or entity that carries out said conservation or improvement works.