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Practical Income Manual 2021.

Deductions for energy efficiency improvement works in homes

Regulations:Additional Provision fiftieth Personal Income Tax Law

Royal Decree-Law 19/2021, of October 5, on urgent measures to promote building rehabilitation activity in the context of the Recovery, Transformation and Resilience Plan, has modified the Personal Income Tax Law to introduce three new temporary deductions in the full state quota that are applicable to the amounts invested in rehabilitation works that contribute to achieving certain improvements in the energy efficiency of habitual or rented housing and in residential buildings, accredited through the energy efficiency certificate.

Note: The amount of these deductions will be subtracted from the full state quota after the deductions provided for in sections 1 (Deduction for investment in new or recently created companies), 2 (Deductions in economic activities), 3 (Deductions for donations and other contributions ), 4 (Deduction for income obtained in Ceuta or Melilla), and 5 (Deduction for actions for the protection and dissemination of the Spanish Historical Heritage and the cities, complexes and assets declared World Heritage) of article 68 of the Law of IRPF .

These deductions are:

  1. 1. Deduction for improvement works to reduce heating and cooling demand
  2. 2. Deduction for improvement works that reduce the consumption of non-renewable primary energy
  3. 3. Deduction for energy rehabilitation works of buildings with predominantly residential use
  4. Summary table: Deductions for energy efficiency improvement works in homes