10.8.8. For subsidized rehabilitation actions within the framework of state or regional housing plans aimed at improving energy efficiency, sustainability and adaptation to the disability of the habitual residence

Amount

Taxpayers who carry out rehabilitation work on homes located in the Community of Castilla y León that constitute or will constitute their main residence and that are subsidized within the framework of programs regulated in state or regional housing plans, may deduct the 15% of the amounts invested.

The deduction will be applied in the year in which the payment of the grant awarded for the rehabilitation of the main residence is received.

The investments that qualify for the deduction are the following:

Installation of solar panels, in order to contribute to the production of hot water required by homes, in a percentage of at least 50% of the minimum contribution required by the applicable technical building regulations.
Any improvement in thermal installation systems that increase their energy efficiency or the use of renewable energy.
The improvement of supply facilities and the installation of mechanisms that promote water saving, as well as the creation of separate sanitation networks in the building that promote the reuse of grey water in the building itself and reduce the volume of discharge into the public sewerage system.
The necessary adaptation works and installations for accessibility and sensory communication that facilitate the dignified and adequate development of one or more occupants of the home who are persons with disabilities, provided that they are the taxpayer or their spouse or a relative, in a direct or collateral line, by blood or by affinity, up to the third degree inclusive.

Requirements and conditions

Only The following may be deductible: housing rehabilitation projects subsidized within the framework of programs regulated in the State Housing Plans managed by the General Directorate of Housing, Architecture, Territorial Planning and Urbanism of the Junta de Castilla y León, with the purposes mentioned in the previous section.

The following are the calls for proposals for which payments have been made during the year 2025 that could generate the right to apply the deduction:
- Call for applications 2021: (Order of October 27, 2021 - subsidies intended for the conservation, improvement of the safety of use and accessibility of housing).
- Call for applications 2022: (Order of October 14, 2022 – subsidies intended to improve the accessibility of homes).
- Call for applications 2023: (Order of October 17, 2023 – subsidies intended for improving the accessibility of housing)
- Call for applications 2024: (Order of October 22, 2024 – subsidies intended for improving the accessibility of homes)
Proof that the rehabilitation of the main residence has been carried out within the framework of programs regulated in the previous housing plans will be provided by means of a bank transfer receipt issued by the managing body of said programs. The General Directorate of Housing, Architecture, Land Planning and Urban Development of the Regional Government of Castile and León, in payment of the subsidy that finances them.
When the right to the deductions applied is lost, in whole or in part, in tax periods subsequent to the period in which they were applied, the taxpayer will be obliged to add the amounts unduly deducted, plus late payment interest, to the regional net tax rate accrued in the year in which the deduction requirements were not met.

Deduction base

The deduction base will have a maximum limit 20,000 euros and will consist of the amounts actually paid by the taxpayer for the making of the investments.

Completion

It will indicate the amounts invested in the renovation of the primary residence and the property's cadastral reference. If the property does not have a cadastral reference, this will be indicated by checking the box provided for that purpose.

The data will be transferred by the program to Annex B.12 of the declaration.