10,5,20. For energy renovation and home renovation work
10% 100 May be deducted from the amounts allocated to energy renovation work in the taxpayer's main residence.
The amount of this deduction may not exceed 10% of the total regional tax liability 100
In addition, the sum of the amount of this deduction together with that of the Autonomous Community deductions "For amounts allocated by its holders to the restoration , renovation or repair of property declared of Cultural Interest, "For investment in main residence" and "For works of adaptation of the main residence for people with disabilities "may not exceed 15% of the total autonomous community quota 100
The main residence must be owned by the taxpayer.
Note: Works carried out in parking spaces, gardens, parks, swimming pools and sports facilities and other similar elements will not be eligible for this deduction.
For the purposes of this deduction, energy renovation work will be understood as those aimed at improving the energy performance of buildings by reducing their energy demand, increasing the performance of thermal systems and installations or the incorporation of equipment using renewable energy sources.
These will also include those for improving the supply and installation of mechanisms that promote water saving, as well as implementation of separate sanitation networks in the building and other systems that promote the reuse of grey and rainwater in the same building or on the plot or reduce the volume of discharges to the public drainage system.
Note: Amounts for furniture or household appliances will not be eligible for this deduction.
In the case of buildings under a horizontal property regime where the energy renovation work is contracted by the owners'association, the amount of the expense will be charged to the different owners with the right to deduction depending on their share price.
The work of energy renovation must be accredited by the energy rating certificates, in the terms established in Royal Decree 235/2013, of 5 April, approving the basic procedure for certifying the energy efficiency of buildings, duly registered in the register of energy efficiency certificates for buildings of the competent Ministry of Industry, which includes the certificate obtained before the energy renovation works are carried out and the certificate 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 among them by equal parts.
The deduction base will be constituted by the amounts paid, by credit or debit card, bank transfer, nominative cheque or deposit in accounts with credit institutions, to the persons or entities that carry out the works.
Under no circumstances will the amounts paid by legal cash deliveries be eligible for this deduction.
The maximum annual basis for this deduction will be 7,000 euros per taxpayer.
The expenditure of energy renovation works must be justified by means of an invoice that must meet all the conditions established in the Regulation governing invoicing obligations approved by Royal Decree 1619/2012 of 30 November.
In the case of buildings under a horizontal property regime where the energy renovation work is contracted by the owners'association, the owners'association will certify the amount of the expense attributable to each property and that it has been effectively paid by the owner in the tax period.
The invoice received by the taxpayer, or, where applicable, the certificate issued by the owners'association, must be kept during the limitation period , accepting a copy of the same in the event that two or more taxpayers have the right to the deduction and do not opt for joint taxation or cannot opt for it.
This deduction is incompatible with the autonomous deduction "For amounts allocated by its holders to the restoration, renovation or repair of declared real estate of Cultural Interest" and with the autonomous deduction "For investment in main home" cannot be applied to both amounts.
A box is enabled in which you must indicate the amount invested with the right to deduction.