10.11.20. For expenses arising from the adaptation of an empty property for rental as housing

Amount

He 15% of the amounts paid from 1 January 2025 onwards by:

Repair and conservation work, understood as work carried out regularly to maintain the normal use of material goods, such as painting, plastering or repair of installations, replacement of elements such as heating installations, elevators, security doors or others.
Any other expenses necessary to ensure the property is in a condition to be rented as a dwelling, including obtaining the energy efficiency certificate, formalizing the lease agreement, management fees, taxes for works, setting up utilities, and advertising the rental.

Requirements and conditions

The property must be located in Galicia.
The deduction will be applied in the tax period in which the lease is established.
The deduction will only apply to the lease of housing that falls on a habitable building whose primary purpose is to satisfy the permanent housing needs of the tenant, provided that:
1. The property must have been vacant for at least one year prior to the start of construction.
  
  A property will be considered empty when it is not inhabited, rented, in use, or used for economic activities.
2. The works must be completed within a maximum period of two years. The completion date will be verified by the date of the invoice issued for the works.
3. The property must be leased within a maximum period of six months from the date of completion of the works.
4. The value of the property does not exceed 250,000 euros.
  
  The value will be taken as the reference value provided for in the regulations governing the real estate cadastre, on the date of accrual of the tax in the tax period in which the works are completed.
  
  If there is no reference value or when it cannot be certified by the General Directorate of the Cadastre, the market value will be taken as the value.
5. The person renting the dwelling is not the spouse or a relative, by blood or affinity, up to and including the third degree, of the taxpayer.
6. The taxpayer declares the tax identification number of the person or persons providing the services and the total amount paid to each of them.
7. The taxpayer does not own more than three dwellings, regardless of where they are located, that can be used for rental, excluding garages and storage rooms and without taking into account their main residence.
The lease must have an effective duration of at least three years.

The right to the deduction will not be lost if the lease term is less than three years, provided that the dwelling is placed in a situation of expectation of rental and is again subject to a new housing lease agreement within a maximum period of six months from the termination of the previous contract, and that the sum of the duration periods of both lease agreements is equal to or greater than three years.
Only taxpayers in whose name the invoice justifying the expenses is issued and for the total amount paid will be entitled to apply the deduction, except in the case of married couples under a community property regime, in which case the amounts paid will be attributed to both spouses in equal parts, even if the invoice is issued only in the name of one of them.

In the case of a community of owners, the expense will be charged to the person in whose name the invoice is issued unless it is proven that it has been paid from the income of the other co-owners, since, in that case, each co-owner will have the right to deduct the portion of the expense that they have paid.
The application of the deduction may not result in a negative regional tax liability.

If, as a result, the taxpayer is unable to apply the deduction in full, the amount not deducted may be deducted in the following four years until exhausted, provided that the dwelling continues to be rented during that period with the same requirements as section 3, except for that contained in paragraph a.

Deduction base

The maximum base will be 9,000 euros per dwelling and will consist of the amounts justified by an invoice, which must comply with all the conditions established in the Regulation governing invoicing obligations.

The invoice must be kept for the duration of the limitation period.

The maximum annual base for this deduction will be 3,000 euros per dwelling, both in individual and joint taxation. Amounts paid that are not deducted because they exceed this maximum base may be deducted with the same limit in the following two years.

However, when the deduction for the rental of two or three homes is applied, the maximum total annual base will be increased to 6,000 euros. Amounts paid that are not deducted because they exceed this amount may be deducted with the same limit in the following four years.

Completion

If you are entitled to the deduction for two or three homes, you will tick the box provided for that purpose.

For each dwelling, it will state:

Deductible expenses paid by the taxpayer.
The sum of the expenses eligible for deduction paid by all the joint owners of the property who are entitled to apply the deduction.
The cadastral reference of the property. If the property does not have a reference number, mark the corresponding box.
If both spouses are entitled to claim the deduction for the same home, they will tick the box provided for that purpose.

If the spouses file a joint return and are entitled to apply the deduction on the same property, they must tick the box provided for this purpose and enter the data in the same column (property 1, property 2 or property 3) of their corresponding data entry windows.

The data for the homes for which both spouses are entitled to apply the deduction will be reflected first, and then the data for the homes for which only one of the spouses (alone or with other co-owners) is entitled to the deduction will be completed.

Therefore, if the spouses are entitled to the deduction for one dwelling and, additionally, one of them (for example, the declarant) is entitled to the deduction for another dwelling, the spouses must enter the data in the "Dwelling 1" column of their corresponding capture window and, in addition, the declarant must complete in the "Dwelling 2" column the data relating to the dwelling for which he is entitled to the deduction.

If the spouses are entitled to the deduction for two homes, and additionally one of them (for example the declarant) is entitled to the deduction for another home, the spouses must enter the data for each home in the columns “Home 1” and “Home 2” of their corresponding capture window and, in addition, the declarant must complete in the column “Home 3” the data relating to the home for which he is entitled to the deduction.

Additionally, the details of the expenses recorded will reflect, for each service provider, the NIF (Tax Identification Number) and the annual amount paid by the taxpayer entitled to the deduction.

The information will be transferred by the program to Annex B.15 of the declaration.