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Practical manual for Income Tax 2022.

For conservation or improvement works on the quality, sustainability and accessibility of habitual residences carried out in 2014 and 2015.

Regulations: Thirteenth Additional Provision Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Note: This deduction may coexist and be compatible with that regulated in letter w) of section one of article four of Law 13/1997 for conservation or improvement works carried out in 2022, applying one or the other depending on the year in which the works were carried out: This deduction is for works carried out in 2014 or 2015 and the second for those carried out in 2017 and subsequent years.

Amount of deduction

  • 10 percent of the amounts paid in the tax period for works carried out in 2014.

  • 25 percent of the amounts paid in the tax period for works carried out in 2015.

Requirements for applying the deduction

  • The works must have been carried out from January 1, 2014 to December 31, 2015 .

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

  • The works must be aimed at its conservation, or the improvement of quality, sustainability and accessibility, in the terms provided for by the State Plan for the promotion of housing rental, building rehabilitation, and urban regeneration and renewal, 2013-2015, approved by Royal Decree 233/2013, of April 5, or in those provided for in the regional regulations on rehabilitation, design and quality in housing.

    Note: The deduction may be applied in the year in which the works are carried out, provided that, with the stipulated requirements, the works are carried out from January 1, 2014 to December 31, 2015.

  • The deduction may 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:

    • - 25,000 euros in individual declaration.

    • - 40,000 euros in joint declaration.

  • The following will not be entitled to make this deduction:

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

    2. 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 article four 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 to conserve or improve the quality, sustainability and accessibility of the habitual residence, the taxpayer is excluded from the application of this deduction.

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

Deduction base

  • The basis of this deduction will consist of the amounts paid, by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions, to the persons or entities that carry out such works.

    In no case will amounts paid through legal tender money give the right to make this deduction.

    The taxpayer may prove that the works have been carried out within the required period and that the amount has actually been paid, by any legally valid means.

  • The maximum annual base for this deduction will be:

    In individual taxation

    1. When the sum of the general taxable base and savings is less than 23,000 euros annually: 4,500 euros per year.

    2. When the sum of the general and savings taxable base is between 23,000 and 25,000 euros per year : the result of applying the percentage obtained from the application of the following formula to 4,500 euros per year:

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

    In joint taxation

    1. When the sum of the general taxable base and savings is less than 37,000 euros per year: 4,500 euros per year.

    2. When the sum of the general and savings taxable base is between 37,000 euros and 40,000 euros : the result of applying the percentage obtained from the application of the following formula to 4,500 euros per year:

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

Maximum base per dwelling

  • The accumulated base of the deduction corresponding to the tax periods in which it is applicable may not exceed 5,000 euros per dwelling .

  • When there are taxpayers declaring right to apply the deduction for the same property, the maximum annual deduction base and the accumulated deduction will be weighted for each of them based on their percentage of in the property.

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

Note: For the application of this deduction, it will be a requirement to identify, through their NIF , the persons or entities that materially carry out the works.