Skip to main content
Form 100. Personal Income Tax Declaration 2023

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

Amount

The 10% with the limit of 10% of the full autonomous quota for the amounts allocated by the owners of real estate located in the territory of the Canary Islands to their restoration, rehabilitation or repair.

Requirements and conditions

  • The 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, it being necessary, in this case, that the properties meet the conditions determined by regulation.

  • Restoration, rehabilitation or repair works must be 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 that of the regional deductions "For investment in habitual residence", "For energy rehabilitation works of the habitual residence" and "For works to adapt the habitual residence for people with disabilities" cannot be exceed 15% of the full 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 the spouses in equal parts, each one will reflect 50% of the entire amount donated.