Skip to main content
Practical guide to 2021 Income Tax.

For conservation or improvement of quality, sustainability and accessibility in the main residence, carried out in the period

Regulations: Art. 4.Uno.w), Four and Fifth Act 13/1997, of 23 December, regulating the autonomous tranche of Personal Income Tax and other taxes assigned, of the Valencian Community.

Note: This deduction may coexist and be compatible with that regulated in Additional Provision 2014 for conservation or improvement work carried out in 2015 and , applying one or the other according to the year in which the works have been carried out: This deduction for works carried out in 2017 and subsequent years and the second for those carried out in 2014 or 2015

Amount of the deduction

  • 20% Of the amounts paid in 100 for the works carried out from 2021 January 1. 2017

Requirements for applying the deduction

  • The deduction is applied for works carried out from 1 January 2017.

  • The works must be carried out in the main residence of which the taxpayers are the owners or holders of a real right of use and enjoy the taxpayer, or in the building in which the taxpayer is located.

  • The work must be designed to preserve it, or improve quality, sustainability and accessibility, in the expected terms for the state plan to promote the rental of housing, the building renovation and the regeneration and renovation of urban properties, or in the autonomous regulations in area of renovation, design and quality in the property, which are in force at the accrual date.

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

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

    • - 25,000 Euros in individual tax return.

    • - 40,000 Euros in joint tax return

  • They will not be entitled to apply this deduction:

    1. Works carried out in parking spaces, gardens, parks, swimming pools and sports facilities and other similar elements.

    2. Investments to use renewable energy sources in the main residence to which the deduction provided for in point (o) of section one of article 13 of Act 1997/applies.

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

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

    4. The identification, by means of the tax identification number, of the persons or entities that carry out the works materially will be a requirement for the application of this deduction.

Deduction base

The basis of this deduction will be constituted by the amounts paid, by credit or debit card, bank transfer, nominative cheque or deposit in accounts with credit institutions, to the persons or entities that carry out such works. Under no circumstances will the amounts paid by legal cash deliveries be eligible for these deductions.

Maximum annual deduction base

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

  • When several taxpayers with the right to apply the deduction for the same property , the maximum annual deduction base will be weighted for each of them according to their percentage ownership in the property.

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

Note: The identification, by Tax ID, of the persons or entities that carry out the work will be a requirement for the application of this deduction.

Deduction limit

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

  • When the sum of the general net tax base and the tax 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 as follows:

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

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

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

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