By investment in environmental and adaptation facilities for people with disabilities in habitual residence

Deduction amount

15% of the investments made in the housing rehabilitation actions listed below, provided that the home is located in the Community of Castilla y León and constitutes or will constitute the taxpayer's habitual residence:

1. Installation of solar panels , in order to contribute to the production of domestic hot water demanded by homes, in a percentage of at least 50% of the minimum contribution required by technical regulations of applicable building.

2. Any improvement in thermal installation systems that increase their energy efficiency or the use of renewable energy.

3. The improvement of the supply facilities and installation of mechanisms that favor water savings , as well as the creation of separate sanitation networks in the building that favor the reuse of gray water in the own building and reduce the volume of discharge into the public sewage system.

4. The adaptation works and facilities necessary for accessibility and sensory communication that facilitate the dignified and adequate development of one or more occupants of the home who are people with disabilities, provided that they are the subject passive or his spouse or a relative, in a direct or collateral line, by blood or by affinity, up to the third degree inclusive.

Requirements and other conditions for the application of the deduction

• The rehabilitation of the home must meet the requirements established in the regulations governing Personal Income Tax (Law and Regulation) in its wording in force on December 31, 2012, for the application of the deduction for investment in habitual residence in the modality of rehabilitation of habitual residence.

• The adaptation works referred to in letter d) of the "Amount of the deduction" section above must comply with the requirements established in the state regulations of Personal Income Tax (Law and Regulation) in its wording in force as of December 31, 2012.

• The deduction will require prior recognition by the competent body that the rehabilitation action has been qualified or declared as a protected action in the field of housing rehabilitation, in the terms provided in the state regulations. or regional, which regulates plans to promote building rehabilitation.

  The mere granting of the subsidy does not imply having carried out the works that allow the application of the regional deduction. Once the works have been carried out, the beneficiary of the subsidy must justify the completion of said works for subsequent verification by the Administration.

Maximum deduction base

The basis of this deduction will be constituted by the amounts actually paid by the taxpayer for the acquisition and installation of the investments referred to in the previous section, with the maximum limit of 20,000 euros .

Loss of the right to the deduction made

When in tax periods subsequent to their application the right is lost, in whole or in part, to the deductions made, the taxpayer will be obliged to add to the autonomous liquid quota accrued in the year in which the deduction requirements were not met. the amounts improperly deducted, plus the late payment interest referred to in article 26.6 of the LGT .