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Form 100. Personal Income Tax Declaration 2023

10.6.3. For home improvement works: amounts generated in 2021 and/or 2022 pending application

Amount and requirements

The taxpayer can deduct 15% of the amounts paid for works carried out in any home or homes owned by him, as long as they are located in the Community of Cantabria or in the building in which the home is located. is located and whose purpose was:

  • A rehabilitation qualified as such by the General Directorate of Housing of the Government of Cantabria.

  • Improving energy efficiency, hygiene, health and environmental protection and accessibility to the home or building in which it is located.

  • The use of renewable energies, safety and tightness and in particular: replacement of electricity, water, gas, heating installations.

  • The works to install telecommunications infrastructure that allow Internet access and digital television services in the taxpayer's home.

Works carried out in homes used for economic activity, parking spaces, gardens, parks, swimming pools and sports facilities and other similar elements will not give the right to make this deduction.

Limits

  1. The deduction will have an annual limit of 1,000 euros in individual taxation, and 1,500 in joint taxation.

  2. For disabled taxpayers with a degree of disability equal to or greater than 65%, this limit is raised by 500 euros in individual taxation and 500 euros in joint taxation for each taxpayer with that disability.

These limits operate jointly for this deduction and for the deduction "For home improvement works."

Incompatibility

In no case will the amounts paid for which the taxpayer has the right to apply the deduction for investment in habitual residence referred to in DT 18 of Law 35/2006 give the right to the application of the deduction.

The deduction pending application for fiscal year 2021 must necessarily be made in fiscal year 2023. The pending deductions for 2021 and/or 2022 must be applied before the deduction generated in the 2023 financial year.

Completion

Through a data window, you must reflect the amount of the deduction generated in 2021 and/or 2022 that is pending application due to having exceeded its maximum limit in those years.