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Form 100. Personal Income Tax Declaration 2018

10.8.7. By investment in environmental and adaptation facilities for people with disabilities in habitual residence

15 per 100 of the following investments made in the rehabilitation of homes located in the Community of Castilla y León that constitute or will constitute the taxpayer's habitual residence:

  1. Installation of solar panels, in order to contribute to the production of domestic hot water demanded by homes, in a percentage of at least 50 percent of the minimum contribution required by the applicable technical building regulations.

  2. Any improvement in thermal installation systems that increase their energy efficiency or the use of renewable energy.

  3. The improvement of the supply facilities and installation of mechanisms that favor water saving, as well as the creation of separate sanitation networks in the building that favor the reuse of gray water in the building itself and reduce the volume of discharge into the system. public sewer.

The adaptation works and installations necessary for accessibility and sensory communication that facilitate the dignified and adequate development of one or more occupants of the home who are people with disabilities, provided that they are the taxpayer or their spouse or a relative, online direct or collateral, consanguineous or by affinity, up to the third degree inclusive.


  • The rehabilitation of the home must meet the requirements established in the regulations governing the Personal Income Tax for the application of the deduction for rehabilitation of habitual residence.

  • The deduction will require prior recognition by the competent body that the rehabilitation action has been included in the housing rehabilitation plans of the Community and will apply to the actions included in the housing rehabilitation plans developed by the Community of Castilla y Lion.

  • That the total tax base, less the personal and family minimum, does not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in joint taxation


The base of the deduction will have a maximum limit of 2 0,000 euros and will consist of the amounts actually paid by the taxpayer for the acquisition and installation of the aforementioned facilities.


A data capture window will open in which you must indicate the amounts invested in the rehabilitation of the habitual residence that meet the requirements mentioned above. Additionally, the date of the resolution, issued by the competent body, must be completed in which the work is included in the housing rehabilitation plans of the Community of Castilla y León.