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Form 100. Personal Income Tax Declaration 2018

10.6.3. For improvement works, amount generated in 2015 and/or 2016 pending application

The taxpayer can deduct 15% of the amounts paid for works carried out in any home or homes owned by him, as long as they are located in the Community of Cantabria or in the building in which the home is located. is located and whose purpose was:

  1. A rehabilitation qualified as such by the General Directorate of Housing of the Government of Cantabria.

  2. Improving energy efficiency, hygiene, health and environmental protection and accessibility to the home or building in which it is located.

  3. The use of renewable energies, safety and tightness and in particular: replacement of electricity, water, gas, heating installations.

  4. The works to install telecommunications infrastructure that allow Internet access and digital television services in the taxpayer's home.

The works that were carried out in homes affected by an economic activity, parking spaces, gardens, parks, swimming pools and sports facilities and other similar elements did not give the right to practice this deduction.


  1. The deduction will have an annual limit of 1,000 euros in individual taxation, and 1,500 in joint taxation.

  2. For disabled taxpayers with a degree of disability equal to or greater than 65%, this limit is raised by 500 euros in individual taxation and 500 euros in joint taxation for each taxpayer with that disability.

The amounts paid in fiscal year 2016 and that could not be applied in that fiscal year or in 2017 may be applied in fiscal year 2018.

In no case will the amounts paid for which the taxpayer has the right to apply the deduction for investment in habitual residence referred to in DT 18 of Law 35/2006 give the right to the application of the deduction.

The deduction pending application for the 2016 financial year must be carried out in this 2018 financial year. It must also be taken into account that the pending deductions from 2016 and 2017 must be applied before the deduction generated in the 2018 financial year.


A window will open in which you must reflect the amounts with the right to deduction satisfied that could not be deducted in the fiscal year 2016 and 2016.

You can find the pending amounts in box 816 of the 2016 declaration and in box 0867 of the 2017 tax year.