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Form 100. Personal Income Tax Return 2022

10.6.3. For housing improvement works: Amounts generated in 2020 and/or 2021 pending application

Amount and requirements

The taxpayer can deduct 15% of the amounts paid for works carried out in any home or homes owned by the taxpayer, provided that they are located in the Community of Cantabria or in the building in which the home is located and that their purpose was:

  • A rehabilitation qualified as such by the General Directorate of Housing of the Government of Cantabria.

  • Improving energy efficiency, hygiene, health and environmental protection and accessibility to the home or building in which it is located.

  • The use of renewable energy, safety and watertightness and in particular: replacement of electricity, water, gas and heating installations.

  • Works to install telecommunications infrastructure that allows access to the Internet and digital television services in the taxpayer's home.

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

Limits

  1. The deduction will have an annual limit of 1,000 euros for individual taxation, and 1,500 euros for joint taxation.

  2. For taxpayers with disabilities with a degree of disability equal to or greater than 65%, this limit is increased by 500 euros for individual taxation and 500 euros for joint taxation for each taxpayer with that disability.

These limits operate jointly for this deduction and for the deduction "For home improvement works."

Amounts paid in the year and not deducted for exceeding the annual limit may be deducted in the following two years.

Incompatibility

In no case will the amounts paid for which the taxpayer is entitled to apply the deduction for investment in habitual residence referred to in DT 18 of Law 35/2006 give rise to the right to apply the deduction.

The deduction pending application from the 2020 financial year must be applied in this 2022 financial year. It should also be noted that the deductions pending for 2020 and 2021 must be applied before the deduction generated in fiscal year 2022.

Completion

Through a data window, you must reflect the amount of the deduction generated in 2020 and/or 2021 that is pending application for having exceeded its maximum limit in those years.