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Form 100. Personal Income Tax Declaration 2018

10.15.24. For conservation and improvement works in the habitual residence

Taxpayers may deduct:

20 percent of the quantities satisfied in 2018,

25 percent of the quantities satisfied in 2015

10 percent of the quantities satisfied in 2014

for works carried out in each of these periods in the habitual residence in which they are 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 Regional regulations regarding rehabilitation, design and quality in housing.

They will not give the right to the deduction:

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

  • The amounts that apply to the deduction for investments for the use of renewable energy sources in the habitual residence.

  • The part of the investment financed with public subsidies.

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

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

In no case will amounts paid through deliveries of legal tender 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 the savings is less than 23,000 euros per year, in individual taxation, or 37,000 euros in joint taxation: 4,500 euros annually.

  2. When the sum of the general taxable base and 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 annual:

    1. In individual taxation, a percentage obtained from the application of the following formula: 100

    2. In joint taxation, a percentage obtained from the application of the following formula: 100

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

When there are several taxpayers with the right to make the deduction with respect to the same home, the maximum annual deduction base and the accumulated amount will be weighted for each of them based on their percentage of ownership in the property.

Completion : The program is adapted to reflect the data of up to two different habitual residences.

You must provide the information detailed below.

  1. The amounts paid in the 2018 financial year that give the right to the deduction and separately and in different boxes, if the works have been carried out in 2015 or those carried out in 2014.

  2. The percentage that the taxpayer has in ownership of said home. If the ownership belongs to both spouses, it must be reflected in both declarations, in the declaration and in the spouse's.

  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 statements.

  4. If there is another third person with the right to apply the same deduction, their percentage of ownership must also be reflected.

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

  6. It is mandatory to indicate the NIF of the person or entity that carries out said conservation or improvement works.