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Form 100. Personal Income Tax Return 2024

10.8.8. For subsidized rehabilitation actions within the framework of state or regional housing plans aimed at improving energy efficiency, sustainability and adaptation to the disability of the habitual residence

Amount

Taxpayers who carry out rehabilitation work on homes located in the Community of Castilla y León that constitute or will constitute their habitual residence and that are subsidized within the framework of programs regulated in state or regional housing plans, may deduct 15  % of the amounts invested. 

The deduction will be applied in the year in which the payment of the subsidy granted for the rehabilitation of the habitual residence is received, in the terms provided for in the regulations governing the aforementioned subsidy.

The investments that qualify for the deduction are the following:

  1. Installation of solar panels, in order to contribute to the production of hot water required by homes, in a percentage of at least 50% of the minimum contribution required by the applicable technical building regulations.

  2. Any improvement in thermal installation systems that increase their energy efficiency or the use of renewable energy.

  3. The improvement of supply facilities and the installation of mechanisms that promote water saving, as well as the creation of separate sanitation networks in the building that promote the reuse of grey water in the building itself and reduce the volume of discharge into the public sewerage system.

  4. The necessary adaptation works and installations for accessibility and sensory communication that facilitate the dignified and adequate development of one or more occupants of the home who are persons with disabilities, provided that they are the taxpayer or their spouse or a relative, in a direct or collateral line, by blood or by affinity, up to the third degree inclusive.

Requirements and conditions

  • Only housing rehabilitation actions subsidized within the framework of programs regulated in the State Housing Plans managed by the General Directorate of Housing, Architecture, Territorial Planning and Urbanism of the Regional Government of Castilla y León, for the purposes mentioned in the previous section, may be subject to deduction.

  • Accreditation that the rehabilitation of the habitual residence has been carried out within the framework of regulated programs regulated in the previous housing plans will be carried out by means of proof of the bank transfer issued by the managing body of said programs, the General Directorate of Housing, Architecture, Territorial Planning and Urbanism of the Regional Government of Castilla y León, in payment of the subsidy that finances them.

Deduction base

The deduction base will have a maximum limit of 20,000 euros and will consist of the amounts actually paid by the taxpayer for the investments.

Completion

It will indicate the amounts invested in the renovation of the primary residence and the property's cadastral reference. If the property does not have a cadastral reference, this will be indicated by checking the box provided for that purpose.

The data will be transferred by the program to Annex B.10 of the declaration.