For works of conservation or improvement of quality, sustainability and accessibility in the habitual residence, carried out in the period

Deduction amount

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

• 50% 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%.

  They can be both the taxpayer himself and other people who live with him in the same property.

Requirements for applying the deduction

• 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.

• 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.

• 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.

  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 in credit institutions , 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 .

• 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.

Deduction limits according to 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 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)

Compatibility

This deduction may 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.

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 .

• The maximum annual base of this deduction will be 5,000 euros .

• 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 23,000 euros.

• When the sum of the general taxable base and the taxable base of the taxpayer's savings is between 23,000 and 25,000 euros , the amounts and deduction limits will be 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 2,000 the difference between the sum of the general taxable base and the taxpayer's savings and 23,000)