For works of conservation or improvement of quality, sustainability and accessibility in the habitual residence, carried out in the period

Regulations: Art. 4.One.w), Four and Five and Additional Provision sixteenth Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Amount of deduction

• 20% of the amounts paid in the financial year for the works carried out.

• 50% of the amounts paid in the financial year for works carried out aimed at improving accessibility for people with a degree of disability equal to or greater than 33%.

  They can be either the taxpayer himself or other people who live with him in the same property.

Requirements for applying the deduction

• The 20% deduction applies to works carried out after 1 January 2017.

• The 50% deduction applies to works aimed at improving accessibility for people with disabilities that have been carried out after January 1, 2022.

• The works must be carried out in the habitual residence of which the taxpayers are the owners or holders of a real right of use and enjoyment, or in the building in which it is located.

• Those actions that, having as their objective the conservation or improvement of the quality, sustainability and accessibility in the habitual residence, are eligible for subsidy ## by any of the programs that are in force on the accrual date - indicated below - may be eligible for the deduction for ##1##, provided that they comply with the provisions of Annex I of the Order of December 7, 2009, of the Ministry of Environment, Water, Urban Planning and Housing, which approves the design and quality conditions in development of Decree 151/2009 of October 2, of the Council.

• The deduction may only be applied by taxpayers whose sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, does not exceed the following amounts:

  • 30,000 euros in individual declaration.

  • 47,000 euros in joint declaration.

• The following will not be entitled to make this deduction:

  1. Works carried out in parking spaces, gardens, parks, swimming pools and sports facilities and other similar elements, except if they are works aimed at improving accessibility for people with a degree of disability equal to or greater than 33%.

  2. Investments for the use of renewable energy sources in the habitual residence to which the deduction provided for in letter o) of section one of article four of Law 13/1997 applies.

  3. The part of the investment financed with public subsidies.

  4. For the application of this deduction, the identification, by means of their tax identification number, of the persons or entities that materially carry out the works will be a requirement.

• The application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction gives the right to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit .

Deduction base

The basis for this deduction will consist of the amounts paid, by credit or debit 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 the amounts paid through legal tender money deliveries give the right to make these deductions.

Maximum annual deduction base

• The maximum annual base of this deduction will be 5,500 euros .

• When there are taxpayers declaring right to apply the deduction for the same property, maximum annual deduction base will be weighted for each of them based on their percentage of ownership in the property

  The amount of the aforementioned limit on the accumulated deduction base (5,500 euros) will be weighted proportionally for each of the holders, without it being understood that it is applied to each of them independently.

Deduction limits based on taxable base

• The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros, in individual taxation, or less than 44,000 euros, in joint taxation .

• When the sum of the general taxable base and the savings taxable base of the taxpayer is between 27,000 and 30,000 euros , in individual taxation, or between 44,000 and 47,000 euros, in joint taxation, the deduction amounts will be as follows:

  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula:

     100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general and savings taxable base and 27,000)

  2. In joint taxation , the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula:

     100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general and savings taxable base and 44,000)

Compatibility

This deduction may coexist and be compatible with that regulated in the Thirteenth Additional Provision for conservation or improvement works carried out in 2014 and 2015, with one or the other being applied depending on the year in which the works were carried out: This deduction is for works carried out in 2017 and subsequent years and the second for those carried out in 2014 or 2015.