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Form 100. Personal Income Tax Return Declaration 2017

10.5.3. For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of cultural interest

For the amounts allocated by the owners of real estate located in the territory of the Canary Islands for the restoration, rehabilitation or repair of the same, the 10 per 100 , with the limit of ten percent of the full regional quota.

Requirements:

  1. The real estate must be registered in the Canary Islands Registry of Assets of Cultural Interest or affected by the declaration of Asset of Cultural Interest, it being necessary, in this case, that the properties meet the conditions determined by regulation.

  2. That the restoration, rehabilitation or repair works have been authorized by the competent body of the Autonomous Community or, where appropriate, by the corresponding island council or town hall.

Incompatibility: This deduction is incompatible, with respect to the same amounts, with the regional deduction “for housing rehabilitation or renovation works.”

Completion

In the data capture window, the amount of the expenses will be indicated, taking into account that the amounts corresponding to the spouses in equal shares will reflect 50 percent of the total amounts donated.