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Form 100. Personal Income Tax Declaration 2018

10.4.1. For certain investments to improve the sustainability of habitual housing

Taxpayers may deduct 50 percent of the amount of investments that improve the quality and sustainability of housing, carried out in the property, located in the Balearic Islands, that constitutes or must constitute the habitual residence of the taxpayer, or of a tenant under a rental contract signed with the taxpayer subject to urban rental legislation.

For these purposes, it is understood that the following investments improve the quality and sustainability of homes:

  1. The installation of generation equipment or equipment that allows the use of renewable energy such as solar energy, biomass or geothermal energy that reduces the building's conventional thermal or electrical energy consumption. It will include the installation of any renewable energy technology, system or equipment, such as solar thermal panels, in order to contribute to the production of domestic hot water demanded by homes, or the production of hot water for air conditioning installations.

  2. The improvement of the supply facilities and installation of mechanisms that favor water saving, as well as the implementation of separate sanitation networks in the building and other systems that favor the reuse of gray and rainwater in the same building or in the plot or that reduce the volume of discharge into the public sewage system.

Basis of deduction : The base of the deduction for investments in housing will correspond to the amount actually paid by the taxpayer, with a maximum limit of 10,000 euros per tax period.

Requirements :

  1. In order to apply the deduction, the energy efficiency rating of the habitual residence must be improved by at least one level. For this purpose, the registration of energy efficiency certificates for housing will be required in accordance with the provisions of RD 235/2013, which approves the basic procedure for the energy certification of buildings, before and after making investments. .

  2. The taxpayer's total tax base may not exceed the limit of 30,000 euros in individual taxation, nor 48,000 euros in joint taxation.


A data capture window will open in which you must indicate the amount paid with the right to deduction.