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Form 100. Personal Income Tax Return 2021

9.7.3. For works carried out in buildings for predominantly residential use

It is a deduction from the total state tax that can be applied, in the tax period in which the energy efficiency certificate issued after the works was issued, by taxpayers who meet the following requirements:

  • Housing owned by the taxpayer - located in buildings of predominantly residential use - and parking spaces and storage rooms acquired with these. However, the part of the housing used for economic activities is not eligible.

  • The works that give the right to deduction are those that have reduced the consumption of non-renewable primary energy by at least 30%, or have improved the energy rating of the building to obtain an energy class of "A" or "B" on the same rating scale. This will be certified by the energy efficiency certificate of the home issued by the competent technician after the works have been carried out, 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 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, 2023.

Deduction base and percentage

Annual basis of the deduction

  • When the certificate has been issued during the tax period: amounts paid from October 6, 2021 until the end of the tax period.

  • When the certificate was issued during a previous tax period: the amounts paid in the year.

The maximum base is €5,000 per year. The amounts paid that have not been deducted because they exceed the maximum annual deduction base may be deducted, with the same limit, during the following four financial years, although in no case may the accumulated deduction base exceed 15,000 euros.

The deduction percentage is 60%.

Time scope

The deduction can be applied in 2021, 2022 and 2023.

However, in order to be able to apply the deduction, the energy efficiency certificate must have been issued after the works have been carried out. These certificates shall be issued before 1 January 2024.

In the case of work carried out by a community of owners, the amount that may form the basis of the deduction for each taxpayer will be determined by the result of applying the coefficient of participation that he/she has in the community of owners to the amounts paid by the community of owners.

Incompatibilities

This deduction is incompatible with the deduction for works to reduce heating and cooling demand and the deduction for works to improve non-renewable primary energy consumption when the accredited improvement and the amounts paid correspond to actions carried out on the entire building.

Completion

This section will only be completed when, in compliance with the requirements to be entitled to the deduction, the energy efficiency certificate issued after the works is issued in 2021.

For each property, select the code corresponding to the location of the property and enter the cadastral reference, the amounts paid since 6 October (not including the costs corresponding to the installation or replacement of equipment that uses fossil fuels), the NIF of the persons or entities carrying out the works, the date of the energy efficiency certificate issued before and after the works, the consumption of non-renewable primary energy before and after the works and the energy rating letter it had before the works and the one it reaches after their completion.

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