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Form 100. Personal Income Tax Declaration 2021

9.7.1. By reducing the demand for heating and cooling

It is a deduction in the full state quota that taxpayers who meet the following requirements may apply, in the tax period in which the energy efficiency certificate issued after the works was issued:

  • The works must be carried out in the taxpayer's habitual residence or any other home owned by the taxpayer that is rented for use as a home or in expectation of rental, provided that, in the latter case, the home is rented before December 31, 2023. .

    However, the part of the work carried out on parking spaces, storage rooms, gardens, parks, swimming pools and sports facilities and other similar elements, as well as the part of the housing affected by an economic activity, is not eligible for this.

  • The works that give the right to the deduction are those that have reduced the sum of the home heating and cooling demand indicators by at least 7%. This point will be accredited by the home's energy efficiency certificate issued by the competent technician after the completion of the works, compared to the one issued before the start of the works (or at most in the two years prior to the start of the works). .

    The certificates must have been issued and registered in accordance with the provisions of Royal Decree 390/2021, of June 1, which approves the basic procedure for the certification of the energy efficiency of buildings.

  • The amounts paid must be necessary for the execution of the works, and will include professional fees, costs of drafting technical projects, construction management, cost of execution of works or installations, investment in equipment and materials and other expenses necessary for their execution. development, as well as the issuance of the corresponding energy efficiency certificates.

  • The amounts must be 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 such works, as well as to the persons or entities that issue the aforementioned certificates, deducting any amounts that, where applicable, have been subsidised through a public programme of assistance or would be subsidised by virtue of a definitive decision on the granting of such assistance.

    In no case shall amounts paid in cash be eligible for deductions.

  • The works will be carried out from October 6, 2021 to December 31, 2022.

Base and percentage of deduction

The deduction base is the amounts paid from October 6, 2021 to December 31, 2022 with a maximum of €5,000.

The deduction percentage is 20%.

Temporal scope

The deduction is applied in the tax period in which the energy efficiency certificate issued after the works was issued. The certificate must be issued before January 1, 2023.

Incompatibilities

This deduction is incompatible with respect to the same work with the deduction for works to improve the consumption of non-renewable primary energy. Nor will it be applicable in those cases in which the accredited improvement and the amounts paid correspond to actions carried out in the entire building and the application of the deduction for works carried out in buildings for predominantly residential use is applicable.

Completion

You will only complete this section when, meeting the requirements to be entitled to the deduction, the energy efficiency certificate issued after the works is issued in 2021.

For each property you will select the code corresponding to the location of the home and enter: the cadastral reference, the amounts paid since October 6 (not including the costs corresponding to the installation or replacement of equipment that uses fuel of fossil origin), the NIF of the people or entities carrying out the works, the date of the certificate of energy efficiency issued before and after the works and the demand for heating and cooling prior to the completion of the works and afterwards.

The program will transfer the data to Annex A.2 of the declaration.