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Practical Income Manual 2020.

For conservation or improvement works on the quality, sustainability and accessibility of habitual residences carried out in 2014 and 2015.

Regulations: Thirteenth Additional Provision Law 13/1997, of December 23, which regulates the regional section of the personal income tax and other transferred taxes, of the Valencian Community.

Note: This deduction can coexist and be compatible with the one regulated in letter w) of section one of the fourth article of Law 13/1997 for conservation or improvement works carried out in 2020, applying one or the other depending on the year in which it was carried out. have carried out the works: the present deduction for works carried out in 2014 or 2015 and the second for those carried out in 2017 and subsequent years.

Deduction amount

  • 10 per 100 of the amounts paid in the tax period for works carried out in 2014.
  • 25 percent of the amounts paid in the tax period for works carried out in 2015.

Requirements for applying the deduction

  • The works must have been carried out from January 1, 2014 to December 31, 2015 .
  • The works must be carried out in the habitual residence of which the taxpayers are owners or holders of a real right of use and enjoyment, or in the building in which it is located.
  • The works must be aimed at conservation, or the improvement of quality, sustainability and accessibility, in the terms provided for by the State Plan to promote housing rentals, building rehabilitation, and urban regeneration and renewal, 2013-2015, approved by Royal Decree 233/2013, of April 5, or those provided for in regional regulations regarding rehabilitation, design and quality in housing.

    Note: The deduction may be applied in the year in which the works are completed, provided that, with the established requirements, the works are carried out from January 1, 2014 to December 31, 2015.

  • The deduction can only be applied by taxpayers whose sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, does not exceed the following amounts:

    • - 25,000 euros in individual declaration.
    • - 40,000 euros in joint declaration.
  • They will not give the right to practice this deduction :

    1. Work carried out in parking spaces, gardens, parks, swimming pools and sports facilities and other similar elements.
    2. Investments for the use of renewable energy sources in the habitual residence to which the deduction provided for in letter o) of section one of the fourth article of Law 13/1997 applies.

      Therefore, when the investment meets the requirements to be able to apply the deduction for investments for the use of renewable energy sources in the habitual residence and the deduction for works of conservation or improvement of the quality, sustainability and accessibility of the habitual residence, the taxpayer is excluded from the application of this deduction.

    3. The part of the investment financed with public subsidies.

Deduction base

  • The basis of this deduction will be constituted by the amounts paid, by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions, to the people or entities that carry out such works.

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

    The taxpayer may prove that the works have been carried out within the required period and that the amount has been effectively paid, by any legally valid means.

  • The maximum annual base of this deduction will be:

    In individual taxation

    1. When the sum of the general taxable base and savings is less than 23,000 euros annually: 4,500 euros annually.
    2. When the sum of the general taxable base and savings is between 23,00 and 25,000 euros per year : the result of applying the percentage obtained from the application of the following formula to 4,500 euros per year:

      100 × (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the general taxable base and the taxpayer's savings and 23,000)

    In joint taxation

    1. When the sum of the general taxable base and savings is less than 37,000 euros per year: 4,500 euros annually.
    2. When the sum of the general taxable base and the savings is between 37,000 euros and 40,000 euros : the result of applying the percentage obtained from the application of the following formula to 4,500 euros per year:

      100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 37,000)

Maximum base per home

  • The accumulated base of the deduction corresponding to the tax periods in which it is applicable may not exceed 5,000 euros per home .
  • When there are several taxpayers with the right to make the deduction for the same home, the maximum annual deduction base and the accumulated one will be weighted for each of them based on of their ownership percentage in the property.

    The amount of the aforementioned limit of the accumulated base of the deduction (5,000 euros) will be weighted proportionally for each of the holders, without it being understood that it applies to each of them independently.

Note: For the application of this deduction, the identification, by means of their tax identification number, of the people or entities that materially carry out the works will be a requirement.