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Practical manual for Income Tax 2023.

For rehabilitation of real estate located in historic centers

Regulations: Art. 5.Fourteen Text Consolidated legal provisions of the Autonomous Community of Galicia on taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28

Amount and maximum limit of the deduction

  • 15% of the amounts invested in the fiscal year in the rehabilitation of properties owned by the taxpayer located in historic centers.

    These historic centres are those indicated in the annex to the Order of 1 March 2018, which determines the historic centres 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 on taxes ceded by the State, approved by Legislative Decree 1/2011, of 28 July ( DOG of 13).

  • The maximum deduction limit is 9,000 euros .

    In joint taxation, the maximum limit for 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

  • Works that meet the following requirements will be considered rehabilitation:

    1. That they have the corresponding administrative permits and authorizations .

    2. Those whose main objective is the reconstruction of the property by consolidating and treating the structures, facades or roofs and other similar works , provided that the overall cost of the rehabilitation operations exceeds 25% of the purchase price , if this was carried out during the two years immediately prior to the start of the rehabilitation works, or, otherwise, of the market value of the property at the time of said start.

      For these purposes, will be deducted from the purchase price or market value of the property the proportional part corresponding to the land .

      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 of each year.

  • The fact that the property belongs to a historic centre shall 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 property is located within the boundaries set out 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 marital property regime, and in no case may the deduction be applied to an amount greater than that resulting from applying the percentage that the taxpayer has in the ownership of the property to the total amounts invested.

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.