Housing can be an important factor when it comes to achieving relief in the Income statement. Both at the state level and at the level of the autonomous communities, deductions are included that have to do with both the acquisition and the renovation, rehabilitation or adaptation of the taxpayer’s habitual residence.
At the state level, there is a deduction for rehabilitation and expansion of the habitual residence that contemplates deductions of up to 15% of the amounts paid in the year (with a maximum base of 9,040 euros per year). In Catalonia, it can rise to 16.5% if the taxpayer does not exceed a tax base of 30,000 euros and was under 33 years of age, was unemployed for at least 183 days, has a 65% disability or has a dependent child.
This deduction, however, is in a transitory regime by which not all actions of rehabilitation or expansion of the house are deductible: only when the taxpayer had deducted amounts prior to 2013 and in the event that the works had finished before of 2017.
The transitory nature of the state deduction means that the true refuge for taxpayers who have done work at home is that of regional deductions. In this field, everything will depend on the autonomous community in which you reside and the deductions that it contemplates:
Andalusia
-30 euros of deduction are granted to beneficiaries who receive aid or subsidies for the rehabilitation of habitual residence with the condition of subsidized housing. In order to be able to benefit from it, the income of the taxpayer’s family unit cannot exceed 2.5 times the IPREM (Public Indicator of Multiple Effects Income) in special regime homes, they cannot exceed 4 times the IPREM in general regime homes and they cannot exceed 5.5 times the IPREM in subsidized housing with a limited price.
-A deduction of 2% of the amounts invested in rehabilitation is granted, with a limit of 9,040 euros and the aforementioned requirements. The deduction rises to 3% in the case of people under 35 years of age whose tax base does not exceed 19,000 euros per year in individual taxation and 24,000 euros jointly.
Aragon
This community has a deduction for the rehabilitation of habitual residence in rural or similar nuclei: 5% of the amounts invested provided that the taxpayer is under 36 years of age, it is his first home, he resides in a municipality with less than 3,000 inhabitants and when the tax base does not exceed 21,000 euros per year in individual taxation or 35,000 euros jointly.
Asturias
-A deduction of 3% with a maximum base of 13,664 euros for the amounts paid in rehabilitation of the home, both in people with a disability of at least 65% and in taxpayers with a spouse, ascendants or descendants who live with them, have that disability and also do not have an annual income greater than the IPREM of 2021.
-The amount of rehabilitation works in subsidized housing, with a limit of 5,000 euros.
-10% of the amounts invested in rehabilitation of habitual residences of taxpayers under 35 years of age, large or single-parent families, provided that this residence is maintained for at least three years and the tax base does not exceed 25,009 euros per year in individual taxation and 35,240 euros in joint taxation.
Balearics
In this region, a 50% deduction is given for works aimed at improving the quality and sustainability of the habitual residence, with a maximum deduction base of 10,000 euros per year. The taxable base of the taxpayer cannot exceed 30,000 euros per year in individual taxation and 48,000 euros per year jointly.
Canary Islands
-A deduction of 1% of cash donations made to descendants under 35 years of age for the rehabilitation of their habitual residence, with a limit of 240 euros. It goes up to 2% and a limit of 480 euros for descendants under 35 years of age and with a disability of at least 33% and goes up to 3% and a limit of 720 euros when the disability is at least 65%.
-10% of the amounts invested in energy rehabilitation and reform of the habitual residence, with a maximum annual base of 7,000 euros.
-10% of the amounts invested in adapting the habitual residence of people with disabilities.
Cantabria
The Cantabrian community has a deduction of 15% of the expenses for works in homes they own or in the building in which the home is located. The deduction limit is 1,000 euros in individual taxation and 1,500 euros jointly, but it goes up 500 more in cases of taxpayers with a disability of at least 65% and in cases of joint taxation with descendants with a disability of 65%.
Castilla la Mancha
In the Castilian-Manchegan region there is a deduction of 15% of the amounts paid in rehabilitation works of habitual residence in rural areas, provided that the work began in 2021 and when the municipality has less than 5,000 inhabitants. The maximum base for all the years of application will be 180,000 euros or the total amount of the works, if less. For each year the maximum base of the deduction is 12,000 euros per year.
Castile and Leon
-15% of the amounts invested in housing rehabilitation by young people in rural areas, with a maximum base of 9,040 euros. They must be under 36 years of age, have a home value that does not exceed 135,000 euros and in a town with less than 10,000 inhabitants or less than 3,000 if it is less than 30 kilometers from the provincial capital. The limit to the tax base is 18,900 euros per year in individual taxation and 31,500 euros jointly.
-15% of the amounts paid in environmental facilities and adaptation of people with disabilities. This is where the installation of solar panels comes in. improvement in thermal installations, water and works that improve accessibility. The maximum deductible base is 20,000 euros.
Catalonia
The Catalan community establishes a deduction of 1.5% of the amounts paid in rehabilitation of the habitual residence with a maximum base of 9,040 euros per year.
Estremadura
A deduction of 3% of the expenses in rehabilitation of habitual residence is allowed (5% in municipalities with less than 3,000 inhabitants) for young people under 36 years of age and without age limits for taxpayers (or their spouses, descendants or ascendants) victims of terrorism. The maximum base of the deduction is 9,040 euros per year and the limits to the tax base are 19,000 euros per year in individual taxation and 24,000 euros per year in joint taxation.
Galicia
-15% of the amounts paid for air conditioning or hot water installations that use renewable energy exclusively for self-consumption. The deduction limit is 280 euros per year.
-15% of the amounts allocated to energy efficiency works in residential buildings or single-family homes, with a maximum base of 9,000 euros.
-15% of the amounts paid for housing rehabilitation in model village projects. The maximum base is 9,000 euros if the residence is habitual and 4,500 euros in all other cases.
guipuzcoa
18% of the amounts invested in housing rehabilitation with a limit of 1,530 euros per year. This rises to a 23% deduction with a limit of 1,955 euros per year for children under 30 years of age or holders of a large family.
Murcia
-A deduction of 5% (with a maximum base of 9,040 euros and a maximum limit of 300 euros) of the amounts paid in expansion or rehabilitation of habitual residence for children under 35 whose tax base does not exceed 24,107.20 euros and whose tax base of savings is less than 1,800 euros.
-20% (with a maximum base of 300 euros and a limit of 60 euros) of the amounts paid in household water-saving devices.
-10% (with a maximum base of 10,000 euros and a maximum limit of 1,000 euros) of the amounts invested in installations of renewable energy resources.
The Rioja
-5% of the amounts invested in rehabilitation of habitual residence in small municipalities of La Rioja, with a limit of 452 euros and a maximum base of 9,040 euros.
-8% of the amounts paid for the expansion or rehabilitation of a single second home in rural areas, with a maximum base of 9,040 euros per year and a deduction limit of 450.76 euros. In order to benefit from it, the end of the works must have occurred before 2017 and amounts must be paid for it before 2013.
-15% of the amounts paid in expansion or renovation of habitual residence of minors under 36 years of age, with a maximum base of 9,000 euros per year. The limit to the tax base is 18,030 euros in an individual return and 30,050 euros jointly.
-15% of the amounts paid in rehabilitation of homes for people with disabilities, provided that they finished before 2017 and that amounts were paid before 2013.
Valencian Community
-A deduction of 102 euros is given provided that the aid granted by the Generalitat for this purpose has been allocated to the rehabilitation of habitual residence.
-40% of the amounts paid (20% in second residences) for investments in installations for self-consumption of electrical energy or use of renewable energy sources. The maximum annual base is 8,000 euros per year.
Biscay
The deduction in this province is for rehabilitation of the habitual residence, 10% of the amounts invested (with a maximum base of 15,000 euros) in works from May 2020 to December 2021 with budgets of at least 3,000 euros and in construction works. more than 10 years old.
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