For works to preserve or improve the quality, sustainability and accessibility of the habitual residence, carried out in the period

Regulations: Art. 4.One.w), Four and Fifth Law 13/1997, of December 23, regulating the autonomous section of the personal income tax and other transferred taxes, of the Valencian Community.

Note: This deduction may coexist and be compatible with that regulated in the Thirteenth Additional Provision for conservation or improvement works carried out in 2014 and 2015, applying one or the other depending on the year in which the works were carried out: This deduction is for works carried out in 2017 and subsequent years and the second for those carried out in 2014 or 2015.

Amount of deduction

• 20% of the amounts paid in 2020 for works carried out after 1 January 2017.

Requirements for applying the deduction

• The deduction applies to works carried out after 1 January 2017.
• The works must be carried out in the habitual residence of which the taxpayers are the 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 its conservation, or the improvement of quality, sustainability and accessibility , in the terms provided for by the state plan for the promotion of housing rental, building rehabilitation and urban regeneration and renewal, or in the regional regulations on rehabilitation, design and quality in housing, which are in force on the accrual date.

  Important: The deduction may be applied in the year in which the works are carried out, provided that, in compliance with the stipulated requirements, the works are carried out from 1 January 2017.

• The deduction may 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

• The following will not be entitled to make this deduction:

  1. Works 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 article four 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 to conserve or improve 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.
  4. For the application of this deduction, the identification, by means of their tax identification number, of the persons or entities that materially carry out the works will be a requirement.

Deduction base

The basis for this deduction will consist of the amounts paid, by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions, to the persons or entities that carry out such works. In no case will amounts paid through legal tender money give the right to make these deductions.

Maximum annual deduction base

• The maximum annual base of this deduction will be 5,000 euros .

• When there are taxpayers declaring right to apply the deduction for the same property, maximum annual deduction base will be weighted for each of them based on their percentage of ownership in the property

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

Deduction limit

• The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros, in individual taxation, or less than 37,000 euros, in joint taxation .

• When the sum of the general taxable base and the savings taxable base of the taxpayer is between 23,000 and 25,000 euros , in individual taxation, or between 37,000 and 40,000 euros, in joint taxation, the deduction amounts and limits will be the following:

  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula:

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

  2. In joint taxation , the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula:

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