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Form 100. Personal Income Tax Return Declaration 2017

10.6.3. For improvement works, amount generated in 2015 and/or 2016 pending application

The taxpayer was able to deduct 15% of the amounts paid for works carried out during the years 2015 and 2016 in any home or homes owned by him, provided that they are located in the Community of Cantabria or in the building in which the home is located and that their purpose was:

  1. A rehabilitation qualified as such by the General Directorate of Housing of the Government of Cantabria.

  2. Improving energy efficiency, hygiene, health and environmental protection and accessibility to the home or building in which it is located.

  3. The use of renewable energy, safety and watertightness and in particular: replacement of electricity, water, gas and heating installations.

  4. Works to install telecommunications infrastructure that allows access to the Internet and digital television services in the taxpayer's home.

Works carried out on homes used for economic activities, parking spaces, gardens, parks, swimming pools and sports facilities and other similar elements did not give the right to apply this deduction.

LIMITS :

  1. The deduction will have an annual limit of 1,000 euros in individual taxation, and 1,500 in joint taxation.

  2. For taxpayers with disabilities with a degree of disability equal to or greater than 65%, this limit is increased by 500 euros for individual taxation and 500 euros for joint taxation for each taxpayer with that disability.

Amounts paid in fiscal year 2015 that could not be applied in that fiscal year or in 2016 may be applied in fiscal year 2017.

In no case will the amounts paid for which the taxpayer is entitled to apply the deduction for investment in habitual residence referred to in DT 18 of Law 35/2006 give rise to the right to apply the deduction.

The deduction pending application from the 2015 financial year must be applied in this 2017 financial year. It should also be noted that the deductions pending from 2015 and 2016 must be applied before the deduction generated in the 2017 fiscal year.

Completion:

A window will open in which you must indicate the amounts entitled to deduction paid that could not be deducted in the 2015 and 2016 financial years.

You can find the outstanding amounts in box 807 of the 2015 tax year and, where applicable, in box 816 of the 2016 tax return.