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Practical Income Manual 2022.

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 and Additional Provision sixteenth Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Deduction amount

  • 20 percent of the amounts paid in 2022 for the works carried out.

  • 50 percent of the amounts paid in 2022 for the works carried out aimed at improving accessibility for people with a degree of disability equal to or greater than 33 percent

    People with a degree of disability equal to or greater than 33 percent. They can be both the taxpayer himself and other people who live with him in the same property.

Requirements for applying the deduction

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

  • The 20% deduction is applied for works carried out after January 1, 2017.

  • The 50% deduction applies to works aimed at improving accessibility for people with disabilities that were carried out after January 1, 2022.

  • 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.

  • may benefit from the deduction if actions that, with the objective of preserving or improving the quality, sustainability and accessibility of the habitual residence, have the condition of being eligible for subsidies by any of the programs that are valid on the date of accrual - indicated below - as long as they comply with the provisions of Annex I of the Order of December 7, 2009, of the Department of the Environment, Water, Urban Planning and Housing, by which approve the design and quality conditions in development of Decree 151/2009 of October 2, of the Consell.

    Currently these plans are: the Recovery, Transformation and Resilience Plan and the State Plan for access to housing 2022-2025.

    Below is information on the requirements of the programs related to building rehabilitation, energy efficiency and accessibility, for which this management center has powers.

    1. Recovery, Transformation and Resilience Plan

      The regulation is included in Royal Decree 853/2021, of October 5, which regulates the aid programs for residential rehabilitation and social housing of the Recovery, Transformation and Resilience Plan.

      The aid programs regulated through this royal decree are included in its art. 2 and are the following:

      • Program to help rehabilitation actions at the neighborhood level.
      • Support program for rehabilitation offices
      • Aid program for rehabilitation actions at the building level.
      • Aid program for actions to improve energy efficiency in homes.
      • Assistance program for the preparation of the book of the existing building for rehabilitation and the writing of rehabilitation projects.
      • Aid program for the construction of housing for social rent in energy efficient buildings.
    2. State Plan for access to housing 2022-2025

      The regulation of this plan is included in Royal Decree 42/2022, of January 18, which regulates the Youth Rental Bonus and the State Plan for access to housing 2022-2025.

      The aid programs are included in article 18 of this regulation, and are the following:

      • Agreed loan subsidy program.
      • Housing rental assistance program.
      • Assistance program for victims of gender violence, people subject to eviction from their habitual residence, homeless people and other especially vulnerable people.
      • Assistance program for tenants in a situation of sudden vulnerability.
      • Program to help young people and to contribute to the demographic challenge.
      • Program to increase the public housing stock.
      • Program to promote housing for the elderly or people with disabilities.
      • Program to promote temporary accommodation, cohousing models, intergenerational housing and similar modalities.
      • Program to make housing available from SAREB and public entities for rent as affordable or social housing.
      • Program to promote the provision of housing to autonomous communities and town councils for rent as affordable or social housing.
      • Program to improve accessibility in housing.
      • Program to help eradicate degraded areas, shanty towns and substandard housing.
      • Assistance program for the payment of rental income protection insurance.

    3. Regional regulations regarding rehabilitation, design and quality of housing.

      In article 113 of Royal Decree 42/2022, of January 18, which regulates the Youth Rental Bonus and the State Plan for access to housing 2022-2025, actions are considered eligible for the Accessibility Improvement Program in and homes, in particular:

      a) The installation of elevators, stairlifts, ramps, automation for opening doors incorporating motorized mechanisms or other accessibility devices, as well as any accessibility measure that facilitates the autonomy and independent living of people with reduced mobility, both in buildings and in single-family homes, including devices adapted to the needs of people with sensory or intellectual disabilities, as well as their adaptation, once installed, to the corresponding sector regulations. It includes the integration through a single identification mechanism (smartphone, cameras, screens or other technological devices equivalent in terms of functionality) of the opening and access control systems and other systems that require personal control and adaptation, when exist, at a height not exceeding 1.40 m from the devices already installed.

      b) The installation or provision of support products such as cranes or similar devices, as well as technological guidance systems that allow location, allowing access and use by people with disabilities to common elements of the building, if applicable, such as gardens, sports areas, swimming pools and the like.

      c) The installation of information, communication or warning elements such as light and visual, vibrotactile, or sound signals that allow orientation in the use of stairs, elevators and the interior of homes. In particular, the installation of elements that improve the accessibility and safety in use of elevators, such as two-way communication in the cabin.

      d) The installation of hearing support products for accessibility in the environment, such as magnetic loops.

      e) The installation of electronic communication elements or devices between homes and the outside, such as video intercoms that provide visual and auditory information and analogues.

      f) The installation of alarm devices in the elevator that guarantee a visual, auditory and two-way communication system with the outside in cases of emergency or entrapment. As well as the installation of a magnetic loop in said devices.

      g) The installation of home automation and other technological advances to promote the personal autonomy of elderly or disabled people.

      h) Any intervention that facilitates universal accessibility in the spaces inside the homes (single-family, grouped in a row or in buildings of collective residential typology) or in the buildings of collective residential typology that are the object of this program, as well as on the roads. their evacuation. Included are works aimed at expanding circulation spaces within the home that comply with the conditions of the Technical Building Code regarding accessible housing, as well as improving accessibility conditions in bathrooms and kitchens, as well as modifications. and necessary and appropriate adaptations to the specific needs of people with disabilities who live in the homes. Also included are the necessary and complementary works on elements directly related to the action to improve universal accessibility and whose poor state of conservation recommends intervention.

      i) Any intervention that improves compliance with the parameters established in the Basic Document of the DB-SUA Technical Building Code, Safety of use and accessibility. In particular, the installation of elements that improve accessibility and safety of use in elevators, such as improving the leveling of the cabin.

      In line with the previous budget, for the accreditation of the execution of the works, the fourteenth base of Order 6/2022, of June 29, of the Second Vice Presidency and Department of Housing and Bioclimatic Architecture, can be taken as a reference, by which The regulatory bases for the granting of subsidies to improve accessibility to housing from the State Plan for Access to Housing 2022-2025 are approved, which includes the documentation to be provided in the application for accessibility aid.

    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.

  • 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:

    • - 30,000 euros in individual declaration.

    • - 47,000 euros in joint declaration.

    Note: For taxpayers who died before October 28, 2022 the sum of the general taxable base and the savings taxable base may not exceed 25,000 euros.

  • They will not give the right to practice this deduction :

    1. The works carried out in parking spaces, gardens, parks, swimming pools and sports facilities and other similar elements, except if they are works aimed at improving accessibility for people with a degree of disability equal to or greater than 33 percent.

    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 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.

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

    4. 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.

  • The application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that entitles its application to be made by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions .

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 or , 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

  • The maximum annual base of this deduction will be 5,500 euros .

    Note: For taxpayers who died before October 28, 2022 the maximum annual base will be 5,000 euros.

  • 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 (5,500 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 limits according to taxable base

Note: For taxpayers who died before October 28, 2022 , take into account the limits that, in relation to the taxable bases, are contemplated for this deduction in the Practical Income Manual 2021.

  • 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 27,000 euros, in individual taxation, or less than 44,000 euros, in joint taxation .

  • When the sum of the general taxable base and the taxable base of the taxpayer's savings is between 27,000 and 30,000 euros , in individual taxation, or between 44,000 and 47,000 euros , in joint taxation, the deduction amounts will be the following:

    1. 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 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 27,000)

    2. 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 44,000)