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Form 100. 2020 Personal Income Tax Return Declaration

10.11.17. For energy efficiency improvement works

Taxpayers may deduct in the year in which the work to improve the energy efficiency of properties for use is completed: (not applicable to properties used for professional offices or the exercise of economic activities)

  • 15% of the total amounts invested. The base of the deduction will be limited to €9,000 per taxpayer. If there are two taxpayers who generate the right to the deduction, the base of the deduction for each of them could not exceed 9,000 euros. The base may not exceed the result of applying the percentage of ownership in the property to the total amount invested.

    The base will consist of the amounts actually paid in the energy efficiency improvement works in residential buildings or single-family homes, by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions.

    In no case will amounts paid through deliveries of legal tender give the right to make this deduction.

  • The cost of the fees to obtain the certificate that justifies the letter change in the energy rating of the property, as well as the fees related to its registration in the Register of Energy Efficiency Certificates for Buildings of the Autonomous Community of Galicia, with a single limit per certificate and registration of €150. Both this limit and the amount of the fees must be prorated based on the percentage of ownership in the home.

Requirements and conditions

  1. Energy efficiency improvement works are considered to be those that meet the following requirements:
    • They have the corresponding permits, authorizations or qualifications.
    • That improve the energy performance of buildings by reducing energy demand, improving the performance of thermal installations and/or incorporating equipment that uses renewable energy sources and whose main objective is to raise one letter on the energy rating scale for CO2 emissions. and on the scale of non-renewable primary energy consumption.

  2. The following must be submitted, before the deadline to submit the self-assessment corresponding to the tax period in which the energy improvement work subject to deduction is completed, through the electronic platform of the Register of Energy Efficiency of Buildings of the Autonomous Community of Galicia:

    • Energy efficiency certificate of the building, once the works that give rise to this deduction have been carried out, which must be registered in the Register of Energy Efficiency Certificates for Buildings of the Autonomous Community of Galicia.
    • Report signed by a competent technician that justifies the leap in letters achieved with the improvements, according to the model recorded in the Register of Energy Efficiency Certificates for Buildings of the Autonomous Community of Galicia.
    • All invoices corresponding to the energy efficiency improvement works subject to deduction, as well as those related to obtaining the energy efficiency certificate.
    • Proof of payment of these invoices.

    If the investment is made in a single-family home, this documentation will be provided by the taxpayer. If it is in buildings under a horizontal property regime, it will be contributed by the legal representative of the community of owners, who, in addition, must attach a certificate of the financial contributions corresponding to each community member.

  3. The registration number of the energy efficiency certificate after the reform in the Registry of Energy Efficiency Certificates of Buildings of the Autonomous Community of Galicia must be included in the taxpayer's tax return, provided by the Registry itself on the energy efficiency label of the property.

  4. The deduction is only applicable to the owner of the property who pays the amount of the works, and cannot be applied by the usufructuary of the property or the tenant, even if they pay all or part of the amount of the works.

  5. The justification of the amounts paid by the taxpayer must be made through the invoices corresponding to the works carried out and only the person in whose favor they are issued may apply the deduction, except in the case of buildings under the horizontal property regime. In the case of community of property or legal partnership regime, the person in whose name the invoice is will be charged unless it is proven that it has been paid from the income of the community members or the community property. If the investment is made in a single-family home, this documentation will be provided by the taxpayer

Incompatibilities

This deduction is incompatible, on the same amounts invested, with that provided for investment in air conditioning and/or hot water installations that use renewable energy in the habitual residence and intended exclusively for self-consumption.

Completion

It will reflect for each of the homes the amounts invested with the right to deduction, the percentages of ownership of the home and the registration number of the energy efficiency certificate.