For works of conservation or improvement of quality, sustainability and accessibility in the habitual residence, carried out in the period
Regulations: Art. 4.One.w), Four and Fifth Law 13/1997, of December 23, which regulates the autonomous section of the Income Tax of Natural Persons and other transferred taxes, of the Valencian Community.
Note: This deduction can coexist and be compatible with the one 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: the present deduction for works carried out in 2017 and subsequent years and the second for those carried out in 2014 or 2015
Deduction amount
- 20 percent of the amounts paid in 2021 for works carried out after January 1, 2017.
Requirements for applying the deduction
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The deduction is applied for works carried out after January 1, 2017.
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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.
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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 rental housing, building rehabilitation and urban regeneration and renewal, or in the regional regulations regarding rehabilitation, design and quality in housing, which are in force on the accrual date.
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, 2017.
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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:
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They will not give the right to practice this deduction :
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Work carried out in parking spaces, gardens, parks, swimming pools and sports facilities and other similar elements.
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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.
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The part of the investment financed with public subsidies.
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For the application of this deduction, the identification, by means of their tax identification number, of the people or entities that physically carry out the works will be a requirement.
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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 the amounts paid through deliveries of legal tender money give the right to make these deductions.
Maximum annual base of the deduction
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The maximum annual base of this deduction will be 5,000 euros .
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When there are several taxpayers with the right to make the deduction for the same home, the 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 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, through their NIF , of the people or entities that physically carry out the works will be a requirement.
Deduction limit
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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 .
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When the sum of the general taxable base and the taxable base of the taxpayer's savings is between 23,000 and 25,000 euros , in individual taxation, or between 37,000 and 40,000 euros , in joint taxation, the amounts and deduction limits will be the following:
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In individual taxation, the result of multiplying the amount or deduction 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 general taxable base and the taxpayer's savings and 23,000)
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In joint taxation , the result of multiplying the amount or deduction 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 general taxable base and the taxpayer's savings and 37,000)
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