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Practical Income Manual 2021.

For improvement works

Regulations: Art. 2.3 Text Recast of the Law on Fiscal Measures regarding taxes transferred by the State, approved by Legislative Decree 62/2008, of June 19 , by the Autonomous Community of Cantabria.

Amount and requirements for applying the deduction

15 percent of the amounts paid in works carried out, during the fiscal year, in any home or homes owned by you , provided that it is located in the Community of Cantabria, or in the building in which the home is located , and whose purpose is:

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

  2. The improvement of energy efficiency, hygiene, health and environmental protection and accessibility to the home or building in which it is located.

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

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

Note: 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.

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 in credit institutions , to the people or entities that carry out such works.

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

Deduction maximum limits

  • The deduction will have an annual limit of:

    • - 1,000 euros in individual taxation .

    • - 1,500 euros in joint taxation .

  • These limits will be increased by 500 euros in individual taxation when the taxpayer is a person with an accredited degree of disability equal or higher at 65 percent .

    In the case of joint taxation, the increase will be 500 euros for each taxpayer with said disability .

    For the purposes of applying the increase, all members of the family unit who have the required degree of disability will be taken into consideration, regardless of whether or not they have income and whether or not they have paid amounts that give them the right to the deduction.

    Note: The accreditation of the degree of disability will be carried out in accordance with the provisions of the sole Additional Provision of the consolidated text of the Law on fiscal measures regarding taxes transferred by the State, which is coincident with what is established in article 72 of the Regulation of IRPF .

  • The amounts paid in the year and not deducted because they exceed the annual limit, may be deducted in the two following years .

    The deduction pending to be applied from fiscal year 2019 must be carried out in fiscal year 2021, up to the maximum amount allowed according to the type of taxation, so the taxpayer cannot choose to delay, totally or partially, its application to fiscal year 2022.

    Likewise, keep in mind that the pending deductions for 2019 and 2020 are applied before the deduction generated in 2021, so, if the maximum annual limit of the deduction is exhausted, the amounts paid in 2021 may be deducted in the two following exercises.


In no case will the amounts paid for which the taxpayer has the right to make the deduction for investment in habitual residence referred to in the eighteenth transitional provision of the Personal Income Tax Law give the right to the application of this deduction. ##1##.

Note: The amount of the deduction generated in 2019 and 2020 that could not be applied because it exceeded the annual limit will be recorded in Annex B.3 of the declaration. If the works are carried out and satisfied in 2021, taxpayers entitled to the deduction must record the NIF of the person or entity that carries out the works and the amount of the deduction in the aforementioned Annex B.3. Finally, the amount of the amounts paid in 2021 not deducted for exceeding the annual limit will be entered in the corresponding box.