Example: Deduction for improvement works to reduce heating and cooling demand

The couple formed by Mr. JP and Mrs. RL, married under a community property regime, replaced all the windows (frame and glazing) in their habitual residence on October 30, 2021 with double windows to achieve greater efficiency in the thermal insulation of the home for a total amount of 8,900 euros, which was paid on October 30, 2021 by bank transfer.

To replace the windows, he requested and received a grant from his Autonomous Community of residence amounting to 1,500 euros.

In addition, in another rented property he owns, the boiler has been changed to a biomass one, which represents a 13% energy saving.

To prove compliance with the requirements for this deduction, an energy efficiency certificate was requested for both homes before and after the works. In your habitual residence, a certificate was issued on September 15, 2021 (before the works) and another on November 22, 2021, resulting in a 20% reduction in the sum of the heating and cooling demand indicators of the energy efficiency certificate issued by the competent technician. The certificates cost 100 euros.

In the case of the rented property, an energy efficiency certificate was available that was less than two years old and after the boiler was changed in December 2021, a new certificate was issued on January 10, 2022, which certifies the 13% savings.

Determine the amount of the deduction for 2021 in individual and joint taxation.

Solution:

Previous note: Since the energy efficiency certificate issued for the rented property after the works were carried out was issued on January 10, 2022, the deduction corresponding to the boiler change will be applied in the declaration corresponding to that year (2022), taking into account the amounts paid in December 2021.

Therefore, in the 2021 financial year, the deduction will only be applied for the work carried out in the habitual residence for which, after its completion, the certificate was issued on November 22, 2021.

Contributor Mr. JP .

• Deduction base: 3.750

  8,900 euros (works) + 100 euros (certificates) – 1,500 euros (aid obtained) ÷ 2 = 3,750 euros

  Please note that the subsidies derived from the Renove Plan for window replacement in the different Autonomous Communities are generally obtained by the beneficiaries in the form of a discount that is applied to the invoice for the acquisition and installation of the goods by the collaborating entities of the program, which process the subsidy on behalf of the beneficiary, applying it to the invoice as an advance payment to the beneficiary.

• Maximum deduction base: 5,000 euros

• Deduction amount: (3,750 x 20%) = 750

Taxpayer Mrs. RL .

• Deduction base:

  8,900 euros (works) + 100 euros (certificates) – 1,500 euros (aid obtained) ÷ 2 = 3,750 euros

• Maximum deduction base: 5,000 euros

• Deduction amount: (3,750 x 20%) = 750

Joint statement by Mr. JP . and Mrs. RL

• Deduction base:

  8,900 euros (works) + 100 euros (certificates) – 1,500 euros (aid obtained) = 7,500 euros

• Maximum deduction base: 5,000 euros

• Deduction amount: (5,000 x 20%) = 1,000