9.1.1.3. Housing rehabilitation concept
For the purposes of the deduction for the purchase of a home, the renovation of a home is considered to be any work on it that meets any of the following requirements:
- That they have been classified or declared as protected action in the field of housing rehabilitation under the terms provided for in Royal Decree 2066/2008 of December 12, 2008, which regulates the State Housing and Rehabilitation Plan 2009-2012, to promote citizens' access to housing.
- Those that have as their object the reconstruction of the dwelling by means of the consolidation and treatment of the structures, facades or roofs and other similar operations, provided that the overall cost of the rehabilitation operations exceeds 25% of the purchase price if it had been carried out during the two years prior to the start of the rehabilitation works or, otherwise, of the market value of the dwelling at the time of said start. For these purposes, the proportional part corresponding to the land will be deducted from the purchase price or market value of the home.