10.5.20. For energy rehabilitation and housing reform works
10 per 100 may be deducted from the amounts allocated to energy rehabilitation works in the taxpayer's habitual residence.
The amount of this deduction may not exceed 10% of the full regional quota.
In addition, the sum of the amount of this deduction together with that of the regional deductions "For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of Cultural Interest", "For investment in habitual residence" and "For works of adaptation of the habitual residence for people with disabilities" may not exceed 15 percent of the full autonomous quota
Requirements
The habitual residence must be property of the taxpayer.
Note: Work carried out in parking spaces, gardens, parks, swimming pools and sports facilities and other similar elements will not give the right to practice this deduction.
For the purposes of this deduction, energy rehabilitation works will be understood as those intended to improve the energy performance of buildings by reducing their energy demand, increasing the performance of thermal systems and installations or incorporating equipment that uses energy sources. renewable.
The improvement of the supply facilities and installation of mechanisms that favor water saving, as well as the implementation of separate sanitation networks in the building and other systems that favor the reuse of gray and rainwater in the building, will also have such consideration. the same building or on the plot or that reduce the volume of discharge to the public sewage system.
Note: Amounts destined for furniture or appliances will not generate the right to this deduction.
In the case of buildings under condominium ownership in which the energy rehabilitation work is contracted by the community of owners, the amount of the expense will be allocated to the different owners with the right to deduction based on their participation fee.
The energy rehabilitation work must be accredited through energy qualification certificates, in the terms established in Royal Decree 235/2013, of April 5, which approves the basic procedure for the certification of the energy efficiency of buildings, duly registered in the Register of energy efficiency certificates for buildings of the Ministry responsible for industry, which includes the certificate obtained before carrying out the energy rehabilitation works and the one issued after them.
When two or more taxpayers have the right to the deduction and do not opt, or cannot opt, for joint taxation, their amount will be prorated between them in equal parts.
Deduction base
The basis of the deduction will be the amounts paid, by credit or debit card, bank transfer, personal check or deposit into accounts at credit institutions, to the people or entities that carry out the works.
In no case will amounts paid through deliveries of legal tender give the right to make this deduction.
The maximum annual base of this deduction will be 7,000 euros per taxpayer.
Documentary justification
The expense of energy rehabilitation works must be justified through an invoice that must meet all the conditions established in the Regulation that regulates billing obligations approved by Royal Decree 1619/2012, of November 30.
In the case of buildings under a condominium regime in which the energy rehabilitation work is contracted by the community of owners, it will certify the amount of the expense attributable to each home and that it has been effectively paid by the owner in the tax period.
The invoice received by the taxpayer, or, where applicable, the certification issued by the community of owners, must be kept during the statute of limitations, and a copy of it will be accepted in the event that two or more taxpayers have the right to the deduction and do not opt. , or cannot opt, for joint taxation.
Incompatibility
This deduction is incompatible with the regional deduction “For amounts allocated by its owners to the restoration, rehabilitation or repair of real estate declared of Cultural Interest” and with the regional deduction “For investment in habitual residence” and cannot be applied to the same amounts. both deductions.
Completion
A box is enabled in which you must indicate the amount invested with the right to deduction.