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Form 100. Personal Income Tax Return Declaration 2017

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

15 percent of the following investments made in the rehabilitation of homes located in the Community of Castilla y León that constitute 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 increase their energy efficiency or the use of renewable energy.

  3. The improvement of supply facilities and the installation of mechanisms that promote water saving, 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 sewerage system.

The works and installations necessary for accessibility and sensory communication to facilitate the dignified and adequate development of one or more occupants of the home who are persons 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:

  • The renovation of the dwelling must meet the requirements established in the regulations governing Personal Income Tax for the application of the deduction for the renovation of habitual dwellings.

  • The deduction will require prior recognition by the competent body that the rehabilitation action has been included in the Community's housing rehabilitation plans and will apply to the actions included in the housing rehabilitation plans developed by the Community of Castilla y León.

  • That the total taxable base, less the personal and family minimum, does not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in joint taxation

DEDUCTION BASE:

The deduction base will have a maximum limit of 2 0,000 euros and will consist of the amounts actually paid by the taxpayer for the acquisition and installation of the aforementioned facilities.

COMPLETION:

A data capture window will open in which you must indicate the amounts invested in the rehabilitation of the habitual residence that meet the requirements mentioned above. Additionally, the date of the resolution issued by the competent body that includes the work in the housing rehabilitation plans of the Community of Castilla y León must be completed.