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Form 100. Personal Income Tax Return Declaration 2017

10.5.3. For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of cultural interest

For the amounts allocated by the owners of real estate located in the territory of the Canary Islands to the restoration, rehabilitation or repair of the same, 10 percent , with a limit of ten percent of the autonomous integral quota.

Requirements:

  1. Real estate must be registered in the Canary Islands Registry of Assets of Cultural Interest or affected by the declaration of Asset of Cultural Interest, being necessary, in this case, that the properties meet the conditions determined by regulation.

  2. That the restoration, rehabilitation or repair works have been authorized by the competent body of the Autonomous Community or, where appropriate, by the corresponding island council or town hall.

Incompatibility: This deduction is incompatible, for the same amounts, with the regional deduction “for rehabilitation or renovation works on homes”.

Completion

In the data capture window, the amount of the expenses will be indicated, taking into account that for the amounts that correspond to the spouses in equal parts, 50% of the total amounts donated will be reflected.