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Form 100. Personal Income Tax Return 2018

10.15.24. For conservation and improvement works in the habitual residence

Taxpayers will be able to deduct:

20 percent of the amounts paid in 2018,

25 percent of the amounts paid in 2015

10 percent of the amounts paid in 2014

for works carried out in each of these periods in the habitual residence in which they are the owners or holders of a real right of use or enjoyment, or in the building in which it is located, provided that their purpose is its conservation, or the improvement of quality, sustainability and accessibility, in the terms provided for in the Autonomous regulations on rehabilitation, design and quality in housing.

The following will not be eligible for 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 to use renewable energy sources in the habitual residence.

  • The part of the investment financed with public subsidies.

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

The basis for this deduction will be the amounts paid by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions to the persons or entities that carry out such works.

In no case will amounts paid through legal tender money give the right to make this deduction.

The maximum base of this deduction will be:

  1. When the sum of the general taxable base and 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 and savings taxable base 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 by applying the following formula: 100 X (1 - the coefficient of dividing by 2,000 the difference between the sum of the general taxable base and the taxpayer's savings and 23,000).

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

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

When several taxpayers are entitled to apply the deduction for the same property, the maximum annual deduction base and the accumulated deduction base will be weighted for each of them based on their percentage of ownership in the property.

Completion : The program is adapted to reflect data from up to two different habitual dwellings.

You must provide the information detailed below.

  1. The amounts paid in the 2018 financial year that give rise to the deduction and separately and in separate 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 said home. If ownership belongs to both spouses, this must be reflected in both declarations, that of the person declaring and that of the spouse.

  3. The percentage that the spouse has in the ownership of said home if it is also the habitual residence. This information must also be reflected in both declarations.

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

  5. Sum of the deduction bases that were applied in the 2014 and 2015 fiscal years by all homeowners.

  6. The NIF of the person or entity that carries out said conservation or improvement works must be indicated.