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Form 100. Personal Income Tax Return 2024

10.6.3. For housing improvement works

Amount and requirements

The taxpayer can deduct 15% of the amounts paid for works carried out during the year 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:

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

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

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

  4. The works of installing telecommunications infrastructure that allow 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 be eligible for this deduction.

Deduction base

The basis for this deduction will be the amounts justified with an invoice and paid by debit or credit 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 cash payments give the right to make 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 a disability of 65% or more, this limit is increased by 500 euros for individual taxation and 500 euros for joint taxation for each taxpayer with that disability.

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

The pending deduction to be applied from the 2022 financial year must necessarily be applied in the 2024 financial year. Pending deductions from 2022 and/or 2023 must be applied before the deduction generated in the 2024 fiscal year.

Incompatibility

Until 2023, the incompatibility referred exclusively to the amounts paid for which the taxpayer was entitled to a state deduction.

From 2024, in no case will this deduction be applicable to amounts paid for which the taxpayer is entitled to a state deduction, or amounts derived from subsidies not subject to or exempt from personal income tax that, where applicable, were received or were associated with the execution of said works.

Completion

You must reflect the amount of the deduction generated in 2022 and/or 2023 that is pending application due to having exceeded the maximum limit in those years.

The amounts eligible for deduction paid during the fiscal year and the NIF of the person or entity carrying out the works.