Skip to main content
Practical manual for Income Tax 2021.

Temporal scope, subjective scope and objective scope of the deduction

Time scope of the deduction and tax period in which the deduction is applied

The deduction is applicable to amounts paid from on October 6, 2021 to on December 31, 2022 for work carried out during said period that meets the conditions and requirements indicated below.

However, the deduction will be applied in the tax period in which the energy efficiency certificate issued the works have been completed is issued.

When certificate issued in a tax period subsequent to that in which amounts were paid for such works, the deduction will be applied in said subsequent tax period taking into consideration the amounts paid from October 6, 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 housing that entitles you to the deduction

The following homes are eligible for deduction if they are carried out to improve the consumption of non-renewable primary energy:

  • The taxpayer's habitual residence

  • Any other dwelling owned by the taxpayer that is rented for use as a dwelling at that time or in expectation of renting, provided that, in the latter case, the dwelling is rented before December 31, 2023.

    It is considered that this is a lease of a property for use as a dwelling when, in accordance with the provisions of article 2 of Law 29/1994, of November 24, on Urban Leases (LAU), the lease falls on "a habitable building whose primary purpose is to satisfy the tenant's permanent housing need."

Works carried out in:

  • The parts of the dwellings that affect an economic activity.

  • Parking spaces, storage rooms, gardens, parks, swimming pools and sports facilities and other similar elements.

  • Homes available to their owners (second homes) 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 applying the deduction).

Note: This deduction is not applicable to new-build homes since, as in these cases there is no energy efficiency certificate prior to and after the works as required by law, it cannot be determined whether there has been, and to 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 can benefit from the deduction in 2021 are only those carried out from on October 6, 2021 to 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 at least 30%, or

    • an improvement in the energy rating of the home is achieved to obtain an energy class of "A" or "B", on the same rating scale (that of energy consumption), certified by an energy efficiency certificate issued by the competent technician after the completion of those, with respect to the one issued before the start of the same.

    Note: However, does not benefit from the deduction for amounts paid corresponding to costs related to the installation or replacement of equipment that uses fossil fuels.

  • To prove compliance with the requirements for applying this deduction, the energy efficiency certificate issued before and after the works will be necessary.

     Energy efficiency certificates issued before the start of work will be valid to prove compliance with the requirements provided that a period of two years has not elapsed between the date of issue and the date of start of work.

     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, 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 information requested about the property or NIE of the person or entity that carried out works, the dates of the energy efficiency certificates before 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 , the letter of the energy rating obtained and amounts .

Subjective scope of deduction

taxpayers who hold the title of owner of the property is the subject of such works may apply this deduction.

Therefore, the bare owners, usufructuaries and tenants are excluded.