10,15,24. For conservation and improvement work in the main residence

Taxpayers can deduct:

20% Of the amounts paid in 2018,

25% Of the amounts paid in 2015

10% Of the amounts paid in 2014

For works carried out in each of these periods in the main residence where they are owners or holders of a real right of use or enjoy, or in the building where it is located, provided that it is designed to be preserved, or to improve quality, sustainability and accessibility, in the terms provided for in the Autonomous Community regulations on the rehabilitation of design and quality in the home.

They will not give entitlement to the deduction:

• Works carried out in parking spaces, gardens, parks, swimming pools and sports facilities and other similar elements.

• The amounts applied to the deduction for investments for the use of renewable energy sources in the main residence.

• The part of the investment financed with public grants.

It will be a requirement for the application of this deduction to identify, by means of its tax identification number, the persons or entities that carry out the works materially.

The basis of this deduction will be constituted by the amounts paid, by credit or debit card, bank transfer, nominative cheque or deposit in accounts with credit institutions, to the persons or entities that carry out such works.

Under no circumstances will the amounts paid by legal cash deliveries be eligible for this deduction.

The maximum base of this deduction will be:

1. When the sum of the general net tax base and the savings is less than 23,000 euros per year, in individual taxation, or 37,000 euros in joint taxation: 4,500 Euros per year.

2. When the sum of the general net tax base and the savings is between 23,000 and 25,000 euros per year, in individual taxation or between 37,000 and 40,000 euros per year in joint taxation, the result of applying to 4,500 euros per year:

   1. In individual taxation, a percentage obtained from the application of the following formula: 100 X (1-the coefficient of dividing by 2,000 the difference between the sum of the general net tax base and the taxpayer's savings and 23,000).

   2. In joint taxation, a percentage obtained from the application of the following formula: 100 X (1-the coefficient of dividing by 3,000 the difference between the sum of the general net tax base and the taxpayer's savings and 37,000).

The accumulated basis of the deduction corresponding to the tax periods in which the deduction is applicable may not exceed 5,000 euros per property.

When several taxpayers have the right to apply the deduction for the same property, the maximum annual deduction base and the accumulated deduction will be weighted for each of them according to their percentage ownership in the property.

Fulfilment :The programme is adapted to reflect the data of up to two standard differentiated homes.

Please provide the details detailed below.

1. The amounts paid in 2018 that give entitlement to the deduction and separately and in differentiated boxes, if the works were carried out in 2015 or those carried out in 2014.

2. The percentage that the taxpayer has in the ownership of that property. If the ownership is of both spouses, it must be reflected in the two declarations, the declaration of the taxpayer and the spouse's tax return.

3. The percentage of the spouse's ownership of the home if this is also a primary residence. This information must also be reflected in both tax returns.

4. If there is another third person entitled to apply the same deduction, they must also reflect their percentage ownership.

5. Sum of the deduction bases applied in 2014 and 2015 by all the owners of the property.

6. You must enter the NIF of the person or entity that executes these conservation or improvement works.