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Specific manual for people with disabilities

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

Regulations: Art. 7.2 and 10 Text Consolidated legal provisions of the Community of Castile and Leon 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

  • The rehabilitation of the dwelling must comply with the requirements established in the regulations governing IRPF (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 section "Amount of the deduction" above must comply with the requirements established in the state regulations of IRPF (Law and Regulation) in its version in force on December 31, 2012.

  • 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.

    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

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 .