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Form 100. Personal Income Tax Declaration 2018

10.11.13 For rehabilitation of properties in historic centers

The taxpayer may deduct 15 percent of the amounts invested in the rehabilitation of properties owned by the taxpayer located in historic centers located in the Autonomous Community of Galicia determined in the Order of 1 March 2018 (DOG March 13). The deduction may be applied in the year in which the works are paid for.

The maximum limit of the deduction is 9,000 euros . Both in individual and joint declaration.


1- That the works have the corresponding permits and administrative authorizations.

2- That their main purpose is the reconstruction of the property through the consolidation and treatment of structures, facades or roofs, provided that the cost exceeds 25 percent of the acquisition price, if it was acquired during the two years immediately prior to the beginning of the works, or, in another case, the market value at the time of said start.

For its calculation, the proportional part corresponding to the land will be deducted from the value indicated above.

3- The belonging of a property to one of the historic centers will be accredited by means of a certificate issued by the corresponding City Council.


You must directly include, in the box provided for this purpose, the total amount of the investment, with the right to deduction.