9.7.1. Due to the reduction in demand for heating and cooling

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:

The works must be carried out in the taxpayer's habitual residence or any other residence owned by him or her that is rented for use as a residence or in expectation of rental, provided that, in the latter case, the residence is rented before December 31, 2024.

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 qualify for the deduction are those that have reduced the sum of the indicators for heating and cooling demand in the home by at least 7%. 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 paid do not include costs related to the installation or replacement of equipment that uses fossil fuels.
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

The deduction base is the amounts paid from October 6, 2021 to December 31, 2023 with a maximum of €5,000.

The deduction percentage is 20%.

Time 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, 2024.

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. It will also not apply 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 of predominantly residential use is appropriate.

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 2022.

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 fossil fuel), the NIF of the persons or entities carrying out the works, the date of the energy efficiency certificate issued before and after the works and the heating and cooling demand prior to and after the works were carried out.