For rehabilitation of real estate located in historic centers
Regulations: Art. 5. Fourteen Text Recast of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28
Amount and maximum limit of the deduction
15 percent of the amounts invested the year in the rehabilitation of properties owned by the taxpayer located in historic centers.
These historic centers are those indicated in the annex to the Order of March 1, 2018, by which the historic centers are determined for the purposes of the deductions provided for in numbers 14 of article 5 , and 6 and 7 of article 13 ter, of the consolidated text of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28 ( DOG of 13).
The maximum limit of the deduction is 9,000 euros .
In joint taxation, the maximum limit of the deduction is 9,000 euros, regardless of the number of members of the family unit who are entitled to apply the deduction.
Requirements and other conditions for the application of the deduction
rehabilitation will be considered works that meet the following requirements:
That they have the corresponding administrative permissions and authorizations .
That have as their main purpose the reconstruction of the property through the consolidation and treatment of the structures, facades or roofs and other similar works , provided that the overall cost of the rehabilitation operations exceeds 25 percent of the acquisition price , if this was carried out during the two years immediately prior to the beginning of the rehabilitation works, or, in another case, of the market value that the property has at the time of said start.
For these purposes, the proportional part corresponding to land will be deducted from the acquisition price or market value of the property.
When the value of the land is not known, it will be calculated by prorating the acquisition cost paid or the market value between the cadastral values of the land and the construction for each year.
The belonging of the real estate to a historic center will be accredited, in accordance with the provisions of the sole article. 2 of the Order of March 1, 2018 ( DOG of 13), by means of a certificate issued by the corresponding city council that the real estate is located within the delimitation set in the annex of the aforementioned Order of March 1, 2018.
The amounts paid will be attributed to the person who pays them regardless of the matrimonial property regime, without in any case being able to apply the deduction on an amount greater than that resulting from applying to the total amounts invested the percentage that the taxpayer has in ownership of the property. .
Temporal scope of application of the deduction
The deduction will be applied in the declaration corresponding to the year in which the works are paid for.