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Form 100. Personal Income Tax Return 2019

10.15.24. For conservation and improvement works in the habitual residence

Amount

  • 20% of the amounts paid in 2020 for works carried out after January 1, 2017.
  • 25% of the amounts paid in 2015 and 10% of the amounts paid in 2014 for works carried out in each of these periods.

Requirements

  • The works must be carried out in the habitual residence of which they are the owners or holders of a real right of use or enjoyment, or in the building in which it is located.
  • The works must be aimed at conservation, or at improving the quality, sustainability and accessibility, in accordance with the terms set out in the regional regulations on rehabilitation, design and quality in housing.
  • They will not give the right to the deduction

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

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

    • The part of the investment financed with public subsidies.

  • The general and savings tax base cannot exceed 25,000 euros for individual taxation and 40,000 euros for joint taxation.
  • To apply the deduction, the identification, by means of their tax identification number, of the persons or entities that materially carry out the works will be necessary.

Deduction base

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

In no case will amounts paid through legal tender money give the right to make this deduction.

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

When several taxpayers are entitled to apply the deduction for the same property, the maximum annual deduction base and the accumulated deduction base will be weighted for each of them based on their percentage of ownership in the property.

Completion

The program is adapted to reflect data from up to two different habitual dwellings.

You must provide the information detailed below.

  1. The amounts paid in the 2019 financial year that give rise to the deduction and separately and in separate boxes, if the works were carried out in 2015 or those carried out in 2014.

  2. The percentage that the taxpayer has in the ownership of said home. If ownership belongs to both spouses, this must be reflected in both declarations, that of the person declaring and that of the spouse.

  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 declarations.

  4. If there is another third party entitled to apply the same deduction, they must also reflect their percentage of ownership.

  5. Sum of the deduction bases that were applied by all the owners of the home.

  6. The NIF of the person or entity that carries out said conservation or improvement works must be indicated.