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Form 100. Personal Income Tax Declaration 2018

10.6.4. For home improvement works

The taxpayer can deduct 15% of the amounts paid for works carried out during the year in any home or homes owned by him, as long as they are located in the Community of Cantabria or in the building in that the home is located and that their 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 installation works of telecommunications infrastructure that allow Internet access and digital television services in the taxpayer's home

Work carried out in homes used for economic activity, parking spaces, gardens, parks, swimming pools and sports facilities and other similar elements will not give rise to this deduction.

The basis of this deduction will be constituted by the amounts paid, by debit or credit 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.


  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 the year, and not deducted because they exceed the annual limit, may be deducted in the following two years.

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.


A window will open in which you must reflect the amounts with the right to deduction paid in the year. It will be necessary to complete, in the corresponding box, the NIF of the person or entity to whom such works are being satisfied.