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Practical manual for Income Tax 2020.

By investment in environmental and adaptation facilities for people with disabilities in habitual residence

Regulations: Art. 7.2 Text Consolidated version of the legal provisions of the Community of Castile and León on own and transferred taxes, approved by Legislative Decree 1/2013, of September 12.

Amount of deduction

15% of the investments made in the housing rehabilitation actions listed below, provided that the home is located in the Community of Castilla y León and constitutes or will constitute the taxpayer's habitual residence:

  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 increases their energy efficiency or the use of renewable energy.
  3. The improvement of the supply facilities and installation of mechanisms that promote water savings , 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 sewer system.
  4. The works and installations necessary for accessibility and sensory communication that facilitate the dignified and adequate development of one or more occupants of the home who are people with disabilities, provided that they are the taxpayer or his/her spouse or a relative, in a direct or collateral line, consanguineous or by affinity, up to the third degree inclusive.

Requirements and other conditions for the application of the deduction

Regulations: See art. 10 of the Consolidated Text of the legal provisions of the Community of Castile and Leon on own and transferred taxes.

  • The rehabilitation of the home must meet the requirements established in the regulations governing Personal Income Tax (Law and Regulations) in its wording in force on December 31, 2012, for the application of the deduction for investment in habitual housing in the form of rehabilitation of habitual housing.

  • The adaptation works referred to in letter d) of the "Amount of the deduction" section above must comply with the requirements established in the state regulations of IRPF (Law and Regulations) in its version in force on December 31, 2012.

    Note: This regional deduction is applicable to housing rehabilitation and adaptation works for people with disabilities carried out both before 1 January 2013 and after that date.

  • The deduction will require the prior recognition by the competent body that the rehabilitation action has been qualified or declared as a protected action in the field of housing rehabilitation, in the terms provided for in the regulations, state or autonomous, that regulate the plans for the promotion of building rehabilitation.

    See Decree 54/2010, of December 2, regulating the procedure for the prior recognition of rehabilitation actions included in housing rehabilitation plans for the purposes of the deduction for investment in renewable energy resource installations and water savings in the habitual residence and for the application of such deduction ( BOCyL 3-12-2010).

    The mere granting of the subsidy does not imply having carried out the works that allow the application of the regional deduction. Once the works have been completed, the beneficiary of the grant must justify the execution of said works for subsequent verification by the Administration.

Maximum deduction base

The basis for this deduction will be the amounts actually paid by the taxpayer for the acquisition and installation of the investments referred to in the previous section, with a maximum limit of 20,000 euros .

Loss of the right to the deduction made

Regulations: See art. 10 of the Consolidated Text of the legal provisions of the Community of Castile and Leon on own and transferred taxes

When, in tax periods subsequent to the period of application, the right to the deductions made is lost, in whole or in part, the taxpayer will be obliged to add to the autonomous net tax rate accrued in the year in which the deduction requirements were not met, the amounts unduly deducted, plus the late payment interest referred to in article 26.6 of Law 58/2003, of December 17, General Tax Law.