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Practical manual for Income Tax 2024. Part 2. Autonomous community deductions

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

Regulations: Articles 7.2 and 10 Text Recast of the legal provisions of the Community of Castilla y León regarding own and assigned 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 Castile and León; which constitutes or will constitute the taxpayer's habitual residence and which are subsidized within the framework of programs regulated in state or regional housing plans:

  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

  • 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 programs regulated in state or regional 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.

Temporal scope of application of the deduction

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.

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

When, in tax periods after 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 quota 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 the LGT .

In relation to the LGT see Law 58/2003, of December 17, General Tax.

Important: Once the information required for the calculation of the deduction has been entered by taxpayers entitled to the deduction, it will be automatically transferred to the section "Additional information on the regional deduction for the Balearic Islands for certain investments to improve the sustainability of the primary residence, for the Canary Islands for energy rehabilitation works on the primary residence, for Castilla y León for rehabilitation actions subsidised within the framework of state or regional housing plans aimed at improving the energy efficiency, sustainability and adaptation to disability of the primary residence, for the Region of Murcia for investment in renewable energy resource facilities and for the Valencian Community for amounts invested from 2023 onwards in self-consumption facilities or for the generation of electrical or thermal energy through renewable sources" in Annex B.10 of the declaration.