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Form 100. Personal Income Tax Return Declaration 2017

10.4.1. For certain investments to improve the sustainability of the habitual residence

Taxpayers may deduct 50 percent of the amount of investments that improve the quality and sustainability of housing, which are made in the property, located in the Balearic Islands, which constitutes or must constitute the habitual residence of the taxpayer, or of a tenant by virtue of a rental contract signed with the taxpayer subject to urban rental legislation.

For taxpayers who died before December 31, 2017, the deduction percentage will be 15 percent.

For these purposes, the following investments are understood to improve the quality and sustainability of housing:

  1. The installation of generating equipment or equipment that allows the use of renewable energy such as solar energy, biomass or geothermal energy that reduces the building's consumption of conventional thermal or electrical energy. This will include the installation of any renewable energy technology, system or equipment, such as solar thermal panels, in order to contribute to the production of hot water required by homes, or the production of hot water for air conditioning installations.

  2. Improvements to supply facilities and the installation of mechanisms that promote water savings, as well as the implementation of separate sanitation networks in the building and other systems that promote the reuse of grey water and rainwater in the same building or on the plot or that reduce the volume of discharge into the public sewerage system.

Basis of deduction : The basis for the deduction for investments in housing will correspond to the amount actually paid by the taxpayer, with a maximum limit of 10,000 euros per tax period.

Requirements :

  1. In order to apply the deduction, the energy efficiency rating of the habitual residence must be improved by at least one level. For this purpose, the registration of energy efficiency certificates for the home will be required in accordance with the provisions of RD 235/2013, which approves the basic procedure for the energy certification of buildings, before and after making the investments.

  2. The total taxable base of the taxpayer may not exceed the limit of 30,000 euros for individual taxation, or 48,000 euros for joint taxation. In the case of taxpayers who died before December 31, 2017, the aforementioned limits will be 24,000 and 36,000 respectively.

Completion:

A data capture window will open in which you must indicate the amount paid with the right to deduction.