For improvement works
Regulations: Art. 2.3 Revised Text of the Law on Fiscal Measures in the area of taxes transferred by the State, approved by Legislative Decree 62/2008, of June 19 , by the Autonomous Community of Cantabria
Amount and requirements for applying the deduction
15 percent of the amounts paid for works carried out, during the fiscal year, in any home or homes owned by , provided that it is located in the Community of Cantabria, or in the building in which the home is located , and which have the following purpose:
-
A rehabilitation qualified as such by the General Directorate of Housing of the Government of Cantabria .
-
The improvement of energy efficiency, hygiene, health and environmental protection and accessibility to the home or building in which it is located.
-
The use of renewable energy, safety and watertightness and, in particular, the replacement of electricity, water, gas, heating installations.
-
The works for the installation of telecommunications infrastructure that allow access to the Internet and digital television services in the taxpayer's home.
Note: Works carried out on homes used for economic activities, parking spaces, gardens, parks, swimming pools and sports facilities and other similar elements will not give the right to apply this deduction.
Deduction base
The basis for this deduction will be 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.
Under no circumstances , will amounts paid through cash deliveries give the right to practice this deduction.
Maximum deduction limits
-
The deduction will have annual of:
-
These limits will be increased by 500 euros in individual taxation when the taxpayer is a person with an accredited degree of disability equal to or greater than 65 percent .
In the case of joint taxation, the increase will be 500 euros for each taxpayer with said disability .
For the purposes of applying the increase, all members of the family unit who have the required degree of disability will be taken into consideration, regardless of whether or not they have income and whether or not they have paid amounts that entitle them to the deduction.
Note: The accreditation of the degree of disability will be carried out in accordance with the provisions of the Sole Additional Provision of the consolidated text of the Law on fiscal measures in the matter of taxes ceded by the State, which coincides with what is established in article 72 of the Regulations of Personal Income Tax .
-
The amounts paid in the fiscal year and not deducted for exceeding the annual limit may be deducted in following two fiscal .
The deduction pending application from the 2021 tax year must be applied in the 2023 tax year, up to the maximum amount allowed according to the type of taxation, so the taxpayer cannot choose to delay, totally or partially, its application to the 2024 tax year.
Please note that the deductions pending for 2021 and 2022 are applied before the deduction generated in 2023, so if the maximum annual limit of the deduction is exhausted with those, the amounts paid in 2023 may be deducted in the following two years.
Incompatibility
In no case will the amounts paid for which the taxpayer is entitled to apply the deduction for investment in habitual residence referred to in the eighteenth transitional provision of the Personal Income Tax Law give rise to the right to apply this deduction.
Note: The amount of the deduction generated in 2021 and 2022 that could not be applied because it exceeded the annual limit will be recorded in Annex B.3 of the declaration. If the works are carried out and satisfied in 2023, taxpayers entitled to the deduction must indicate the NIF of the person or entity carrying out the works and the amount of the deduction in the aforementioned Annex B.3. Finally, the amount of the sums paid in 2023 not deducted for exceeding the annual limit will be recorded in the corresponding box, [0956].