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Form 100. Personal Income Tax Return 2022

10.11.13 For the rehabilitation of buildings in historic centers

Amount

The taxpayer may deduct 15% of the amounts invested in the rehabilitation of properties owned by the taxpayer located in historic centers located in the Autonomous Community of Galicia determined in the Order of March 1, 2018 (DOG of March 13). The deduction may be applied in the year in which the works are paid for.

The maximum deduction limit is 9,000 euros for both individual and joint tax returns.

Requirements

  • That the works have the corresponding administrative permits and authorizations.

  • Those whose main objective is the reconstruction of the property through the consolidation and treatment of structures, facades or roofs and other similar works, provided that the overall cost exceeds 25% of the purchase price, if it was acquired during the two years immediately prior to the start of the works, or, otherwise, the market value at the time of said start. To calculate it, the proportional part corresponding to the land will be deducted from the value indicated above.

    For these purposes, the proportional part corresponding to the land will be deducted from the purchase price or market value of the property. When the value of the land is not known, it will be calculated by prorating the purchase cost paid or the market value between the cadastral values of the land and the construction for each year.

  • The fact that a property belongs to one of the historic centres will be accredited by a certificate issued by the corresponding City Council.

Completion

You must include, in the box provided for this purpose, the total amount of the investment eligible for the deduction.