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Form 100. Personal Income Tax Return 2023

10.5.20. For energy rehabilitation works of the habitual residence

Amount

12% of the amounts allocated to energy rehabilitation works in the taxpayer's habitual residence.

The amount of this deduction may not exceed 10% of the total regional quota.

Furthermore, the sum of the amount of this deduction together with the regional deductions "For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of Cultural Interest", "For investment in habitual housing" and "For works to adapt the habitual housing by people with disabilities" may not exceed 15% of the regional full quota.

Requirements and conditions

  • The habitual residence must be owned by the taxpayer.

  • Works carried out in parking spaces, gardens, parks, swimming pools, sports facilities and other similar elements will not give rise to this deduction.

  • For the purposes of this deduction, energy rehabilitation works shall 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 incorporating equipment that uses renewable energy sources.

    Improvements to supply facilities and the installation of mechanisms that promote water savings will also be considered as such, as well as the implementation of separate sanitation networks in the building and other systems that promote the reuse of grey water and rainwater in the same building or on the plot or that reduce the volume of discharge into the public sewerage system.

  • Amounts spent on furniture or household appliances will not generate the right to this deduction.

  • In the case of buildings under a horizontal property regime in which the energy rehabilitation work is contracted by the community of owners, the amount of the expense will be imputed to the different owners with the right to deduction based on their participation quota.

  • The energy rehabilitation work must be accredited by means of energy rating certificates, in accordance with the terms established in Royal Decree 235/2013, of April 5, which approves the basic procedure for the certification of the energy efficiency of buildings, duly registered in the Registry of energy efficiency certificates for buildings of the Department responsible for industry, which includes the certificate obtained before the energy rehabilitation works were carried out and the certificate issued after the works.

  • When two or more taxpayers are entitled to the deduction and do not choose, or cannot choose, joint taxation, the amount will be prorated equally between them.

  • In accordance with the provisions of the First Additional Provision of Legislative Decree 12/2021, taxpayers will not lose the right to the deduction made from the full regional personal income tax rate for the amounts paid for this concept even though their habitual residences have been destroyed by the volcanic eruption of La Palma, and may continue to apply this deduction for the amounts they may continue to pay.

Deduction base

The basis for the deduction will be the amounts paid, by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions, to the persons or entities that carry out the works.

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

The maximum annual base for this deduction will be 7,000 euros per taxpayer.

Documentary justification

The cost of energy rehabilitation works must be justified by an invoice that must meet all the conditions established in the Regulation governing billing obligations approved by Royal Decree 1619/2012, of November 30.

In the case of buildings under a horizontal property regime in which the energy rehabilitation work is contracted by the community of owners, the latter will certify the amount of the expense attributable to each dwelling and that has been effectively paid by the owner in the tax period.

The invoice received by the taxpayer, or where applicable, the certification issued by the community of owners, must be kept during the limitation period, and a copy of it will be accepted in the event that two or more taxpayers are entitled to the deduction and do not opt, or cannot opt, for joint taxation.

Incompatibility

This deduction is incompatible with the regional deduction "For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of Cultural Interest" and with the regional deduction "For investment in habitual housing" and both deductions cannot be applied to the same amounts.

Completion

It will indicate the amount invested with the right to deduction and the cadastral reference of the property that will be transferred by the program to annex B.9 of the declaration.