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Form 100. Personal Income Tax Return 2021

10.15.23. For conservation and improvement works in the habitual residence

Amount

  • 20% of the amounts paid in 2021 for works carried out after January 1, 2017.

  • 25% of the amounts paid in the tax period for works carried out in 2015.

  • 10% of the amounts paid in the tax period for works carried out in 2014.

Requirements

  • The works must be carried out in the habitual residence of which the taxpayer is the owner or holder 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 the terms provided for in the Autonomous Regulations on rehabilitation, design and quality in housing, understood as such the following:

    • Foundation, structure and installations, detected by the building evaluation report.

    • Roofs, terraces, facades and party walls or other common elements detected by the aforementioned report, if other requirements are met.

    • Electricity, plumbing, gas, sanitation, waste collection and separation, and telecommunications installations to adapt them to current regulations.

    • Works to improve the quality and sustainability of housing: among others, the improvement of the thermal envelope, installation of heating or cooling systems, improvement of energy efficiency, etc.

    • Accessibility works: Those that adapt buildings and access to homes and premises to current regulations, such as, among others, the installation of elevators, stair lifts, ramps, etc.

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

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.

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.

Limit

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros in individual taxation, or less than 37,000 euros in joint taxation.

When the sum of the general taxable base and the savings taxable base is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the deduction amounts and limits will be as follows:

  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general taxable base and savings and 23,000).

  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 37,000).

Completion

The program allows data to be reflected from up to two different habitual dwellings.

You must provide the information detailed below.

  1. The amounts paid in the 2021 financial year that give rise to the deduction must be entered separately and in separate boxes, if the works were carried out in 2015 or 2014.

  2. The percentage of ownership you have in the home. If ownership belongs to both spouses, this must be reflected in both the declarant's and the spouse's declaration.

  3. The percentage of ownership that the spouse has in the home if it is also his or her habitual residence. This information must be reflected in the declaration of the declarant and in that of the spouse.

  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. You must indicate the NIF of the person or entity that carries out said conservation or improvement works.