Temporal scope, subjective scope and objective scope of the deduction
Temporal scope of the deduction and tax period in which the deduction is applied
The deduction is applicable to the amounts paid from on October 6, 2021 to on December 31, 2022 for works carried out during said period that comply the conditions and requirements indicated below.
However, the deduction will be made in the tax period in which the energy efficiency certificate issued after the completion of the works is issued.
When the certificate is issued in a subsequent tax period to that in which amounts were paid for such works, the deduction will be made in said subsequent tax period taking into consideration the amounts paid since 6 October 2021 (date of entry into force of 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), until December 31 of the tax period in which the certificate is issued.
In any case, said certificate must be issued before January 1, 2023 .
Objective scope of the deduction
A. Type of homes that give the right to the deduction
The works carried out to improve the consumption of non-renewable primary energy in the following homes are entitled to the deduction:
The taxpayer's habitual residence
Any other home owned by the taxpayer that is rented for use as a home at that time or in expectation of rental, provided that, in the latter case, the home is rented before December 31, 2023.
It is considered to be a lease of real estate for use as a home when, in accordance with the provisions of article 2 of Law 29/1994, of November 24, on Urban Leases (LAU), the lease falls “about a habitable building whose primary purpose is to satisfy the permanent housing need of the tenant.”
Excluded are works carried out in:
The parts of the homes affect an economic activity.
Parking spaces, storage rooms, gardens, parks, swimming pools and sports facilities and other similar elements.
Homes at the disposal of their owners (second homes) and that are not rented or expected to be rented (although in the latter case, if the home is not rented before December 31, 2023, they are also excluded from the possibility of apply the deduction).
Note: This deduction is not applicable in new construction homes since, since in these cases there is no energy efficiency certificate before and after the works as required by the standard, it cannot be determined if, and in what percentage, a reduction in the consumption of non-renewable primary energy or an improvement in the energy rating of the home.
B. Improvement works that give the right to the deduction
The works that allow you to benefit from the deduction in 2021 are only those carried out from on October 6, 2021 until on December 31, 2022 for the improvement in the consumption of non-renewable primary energy.
For these purposes, it will only be understood that the consumption of non-renewable primary energy has been improved in the home in which such works have been carried out when:
The non-renewable primary energy consumption indicator is reduced by by at least 30 percent, or
an improvement in the energy rating of the home is achieved to obtain an energy class "A" or "B", on the same rating scale (that of energy consumption), accredited by certificate of energy efficiency issued by the competent technician after carrying out those, with respect to the one issued before the beginning of the same.
Note: However, does not benefit from the deduction for amounts paid that correspond to costs related to the installation or replacement of equipment that uses fuels of fossil origin.
To prove compliance with the requirements for this deduction, the energy efficiency certificate issued before and after the works will be necessary.
The energy efficiency certificates issued before the start of the works will be valid to prove compliance with the requirements provided that a period of two years has not elapsed between the date of their issuance and that of the beginning of these.
The energy efficiency certificates issued after the completion of the works determine the tax period in which the deduction is applied and must be issued before January 1, 2023 .
In any case, the energy efficiency 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. .
Note: Taxpayers entitled to this deduction must complete the corresponding section of Annex A.2 of the declaration the information requested about the property, the NIF or NIE of the person or entity that carried out the works, the dates of the energy efficiency certificates before and after the works, the consumption of non-renewable primary energy that appears in each of them , data that can be extracted from the global indicator contained in section 2) of Annex II , the letter of the energy rating obtained and the amounts paid.
Subjective scope of the deduction
Only taxpayers who hold the title of owners of the home that is the subject of such works may apply this 1## deduction.
Therefore, bare owners, usufructuaries and tenants are excluded.