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Practical manual for Income Tax 2023.

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

Amount of deduction

  • 20 percent of the amounts paid in 2023 for the works carried out.

  • 50 percent of the amounts paid in 2023 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 can be both the taxpayer themselves and other people who live with them in the same property.

Requirements for applying the deduction

Note: This deduction may coexist and be compatible with that 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: This deduction is for works carried out in 2017 and subsequent years and the second for those carried out in 2014 or 2015.

  • The 20% deduction applies to work carried out on or after 1 January 2017.

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

  • 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.

  • Those actions that, having as their objective the conservation or improvement of the quality, sustainability and accessibility in the habitual residence, are eligible for subsidy ## by any of the programs that are in force on the accrual date - indicated below - may be eligible for the deduction for ##1##, provided that they comply with the provisions of Annex I of the Order of December 7, 2009, of the Ministry of Environment, Water, Urban Planning and Housing, which approves the design and quality conditions in development of Decree 151/2009 of October 2, of the Council.

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

    Below is a list of the requirements for programmes relating to building rehabilitation, energy efficiency and accessibility, for which this management centre has jurisdiction.

    1. Recovery, Transformation and Resilience Plan

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

      The aid programs regulated by this Royal Decree are listed in its Article 2 and are the following:

      • Program to support rehabilitation actions at neighborhood level.

      • Support program for rehabilitation offices.

      • Program to support rehabilitation actions at building level.

      • Program to support actions to improve energy efficiency in homes.

      • Program to assist in the preparation of the existing building book for rehabilitation and the drafting of rehabilitation projects.

      • Program to support the construction of social rental housing 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 listed in article 18 of this regulation, and are the following:

      • Program for subsidizing agreed loans.

      • Housing rental assistance program.

      • Assistance programme for victims of gender violence, people subject to eviction from their habitual residence, homeless people and other particularly vulnerable people.

      • Assistance program for tenants in situations of sudden vulnerability.

      • Program to help young people and contribute to the demographic challenge.

      • Program to increase the public housing stock.

      • Housing promotion program for elderly people 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 local governments for rent as affordable or social housing.

      • Program to improve accessibility in homes.

      • Program to help eradicate degraded areas, shanty towns and substandard housing.

      • Rental income protection insurance payment assistance program.

    3. Regional regulations on housing rehabilitation, design and quality.

      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, the following actions are considered eligible for subsidy under the Program to improve accessibility in housing, in particular:

      a) The installation of lifts, stair lifts, ramps, automatic door opening systems incorporating motorised 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 sectoral regulations. This 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 the adaptation, where they exist, to a height not exceeding 1.40 m of 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 enable location, access and use by people with disabilities to common elements of the building where appropriate, such as gardens, sports areas, swimming pools and similar areas.

      c) The installation of information, communication or warning elements such as light and visual signals, vibrotactile signals 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 accessibility and safety in the use of elevators, such as two-way communication in the cabin.

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

      e) The installation of electronic elements or devices for communication between the dwellings and the exterior, such as video intercoms that provide visual and auditory information and similar.

      f) The installation of alarm devices in the elevator that guarantee a visual, auditory and two-way communication system with the outside in case 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 homes (single-family homes, 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 in the evacuation routes of the same. The project includes 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 the necessary modifications and adaptations appropriate 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 advises intervention.

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

      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 Ministry of Housing and Bioclimatic Architecture, which approves the regulatory bases for the granting of subsidies for improving accessibility to homes of the State Plan for access to housing 2022-2025, which includes the documentation to be provided in the application for accessibility aid, can be taken as a reference.

    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 1 January 2017.

  • 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:

    • - 30,000 euros in individual declaration.

    • - 47,000 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, except if they are works aimed at improving accessibility for people with a degree of disability equal to or greater than 33%.

    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.

    4. For the application of this deduction, the identification, by means of their tax identification number, of the persons or entities that materially 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 act or legal transaction gives the right to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit .

Deduction base

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

In no case will the amounts paid through legal tender money deliveries give the right to make these deductions.

Maximum annual deduction base

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

  • When there are taxpayers declaring right to apply the deduction for the same property, 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 on the accumulated deduction base (5,500 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.

Deduction limits based on taxable base

  • 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 savings taxable base of the taxpayer 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 as follows:

    1. In individual taxation, the result of multiplying the deduction amount or 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 taxpayer's general and savings taxable base and 27,000)

    2. In joint taxation , the result of multiplying the deduction amount or 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 taxpayer's general and savings taxable base and 44,000)