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

Amount

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

The amount of the deduction will rise 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, the taxpayer and/or other persons who live with him or in the same property must 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 be aimed at conservation, or at improving the quality, sustainability and accessibility, in accordance with the terms provided for by state regulations on the promotion of housing rentals, building rehabilitation and urban regeneration and renewal, or by regional regulations on accessibility, rehabilitation, design and quality in housing, which are in force on the accrual date, understood as such:

  • Foundation, structure and installations, detected by the building evaluation report.

  • Roofs, terraces, 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 base of Order 6/2022, of June 29, of the Second Vice Presidency and Ministry of Housing and Bioclimatic Architecture, which approves the regulatory bases for the granting of subsidies for improving accessibility to homes of the State Plan for access to housing 2022-2025, which includes the documentation to be provided in the application for accessibility aid, can be taken as a reference.

• They will not give the right to the deduction

  • 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 applied to the deduction for investments to use 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 for individual taxation and 47,000 euros for joint taxation.

• To apply the deduction, the identification, by means of their tax identification number, of the persons or entities that materially carry out the works will be necessary.

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 dwelling.

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

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

When several taxpayers are entitled to apply the deduction for the same property, the maximum annual deduction base and the accumulated deduction base 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 savings taxable base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the deduction amounts and limits will be as follows:

1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 27,000).

2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 44,000).

Works carried out in 2014 and/or 2015

For works carried out from 1 January 2014 to 31 December 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 set out in the Thirteenth Additional Provision of Law 13/1997, of 23 December, which regulates the autonomous section of the Personal Income Tax and other transferred taxes.

Completion

The program allows data to be reflected from up to two different habitual dwellings.

You must provide the information detailed below.

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

1. Amounts paid in the financial year for works carried out in 2014 and/or 2015.

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

3. If you choose individual taxation and your spouse does not file a return, you will check the box provided for that purpose.

4. The percentage of ownership that the spouse has in the home if it is also his or her habitual residence. This information must be reflected in the declaration of the declarant and in that of the spouse.

5. If there is another third party entitled to apply the same deduction, they must also reflect their percentage of ownership.

6. Sum of the deduction bases that were applied from 2014 to 2022 by all homeowners.

7. 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:

1. In section a) the amounts paid for conservation and improvement works in the habitual residence, unless they are works aimed at improving the accessibility of people with a degree of disability equal to or greater than 33%, in which case they will be reflected in section b).

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

3. If you choose individual taxation and your spouse does not file a return, you will check the box provided for that purpose.

4. The percentage of ownership that the spouse has in the home if it is also his or her habitual residence. This information must be reflected in the declaration of the declarant and in that of the spouse.

5. If there is another third party entitled to apply the same deduction, they must also reflect their percentage of ownership.

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