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Practical Income Manual 2022.

By investment in environmental and adaptation facilities for people with disabilities in habitual residence

Regulations: Art. 7.2 and 10 Text Recast of the legal provisions of the Community of Castilla y León regarding own and assigned taxes, approved by Legislative Decree 1/2013, of September 12

Deduction amount

15 percent of the investments carried out in the housing rehabilitation actions listed below, provided that the home is located in the Community of Castilla y León and constitutes or is to constitute the taxpayer's habitual residence:

  1. Installation of solar panels , in order to contribute to the production of domestic hot water demanded by homes, in a percentage of at least 50 percent of the minimum contribution required by regulations applicable building technique.

  2. Any improvement in thermal installation systems that increase their energy efficiency or the use of renewable energy.

  3. The improvement of the supply facilities and installation of mechanisms that favor water savings , as well as the creation of separate sanitation networks in the building that favor the reuse of gray water in the own building and reduce the volume of discharge into the public sewage system.

  4. The adaptation works and facilities necessary for accessibility and sensory communication that facilitate the dignified and adequate development of one or more occupants of the home who are people with disabilities, provided that they are the subject passive or his spouse or a relative, in a direct or collateral line, by blood or by affinity, up to the third degree inclusive.

Requirements and other conditions for the application of the deduction

  • The rehabilitation of the home must meet the requirements established in the regulations governing the IRPF (Law and Regulation) in its wording in force on December 31 of 2012, for the application of the deduction for investment in habitual residence in the modality of rehabilitation of habitual residence (See the section “ Deduction for investment in habitual residence. Transitional regime ").

  • The adaptation works referred to in letter d) of the "Amount of the deduction" section above must comply with the requirements established in the state regulations of Personal Income Tax (Law and Regulation) in its wording in force as of December 31, 2012.

    Note: This regional deduction is applicable to housing rehabilitation actions and adaptation works for people with disabilities carried out both before January 1, 2013 and after said date.

  • The deduction will require prior recognition by the competent body that the rehabilitation action has been qualified or declared as a protected action in the field of housing rehabilitation, in the terms provided in the state regulations. or regional, which regulates plans to promote building rehabilitation.

    See Decree 54/2010, of December 2, which regulates the procedure for the prior recognition of rehabilitation actions included in housing rehabilitation plans for the purposes of the deduction for investment in installations of renewable energy resources and savings. of water in the habitual residence and for the application of such deduction ( BOCyL 3-12-2010).

    The mere granting of the subsidy does not imply having carried out the works that allow the application of the regional deduction. Once the works have been carried out, the beneficiary of the subsidy must justify the completion of said works for subsequent verification by the Administration.

Maximum deduction base

The basis of this deduction will be constituted by the amounts actually paid by the taxpayer for the acquisition and installation of the investments referred to in the previous section, with the maximum limit of 20,000 euros .

Loss of the right to the deduction made

When in tax periods subsequent to their application the right is lost, in whole or in part, to the deductions made, the taxpayer will be obliged to add to the autonomous liquid quota accrued in the year in which the deduction requirements were not met. the amounts improperly deducted, plus the late payment interest referred to in article 26.6 of the LGT .

In relation to LGT see Law 58/2003, of December 17, General Tax.