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Specific manual for people with disabilities

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: 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 and that they 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 the rehabilitation actions of subsidized homes 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, with 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 of this deduction will consist of 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 .

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 .

Order of application of deductions on the full regional quota

On the full regional quota for the year 2024 the regional deductions will be applied in the following order :

  1. The amount of deductions for the 2024 financial year

  2. The amount of the deductions "For large families", "For birth or adoption of children", "For multiple births or simultaneous adoptions", "For adoption expenses", "For care of minor children" and "For Social Security contributions for domestic employees" pending application from previous years (2021 and 2022) .

The amounts of these deductions generated in 2021 and 2022 pending application will be recorded, respectively, in boxes [0982] and [0983] and the one applied in the year 2024 in box [ 0984 ] (the deduction generated in 2021 will be applied first ##21 , box [ 0982 ] and finally later the deduction generated in 2022 , box [ 0983 ] . The difference, if any, between the outstanding deduction for the year 2022 and the amount applied will be transferred to box [ 0999 ]) .

The refund of the deductions generated in 2021 and not applied in the fiscal year 2024 may be requested from the Regional Government of Castilla y León in accordance with the established procedure.