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

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

For the change of windows, he requested and obtained aid from his Autonomous Community of residence that amounted to 1,500 euros.

Furthermore, in another rented home, the boiler has been replaced with a biomass one, which represents 13% energy savings.

To prove compliance with the requirements for this deduction, both homes were requested to issue an energy efficiency certificate 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 efficiency certificate. energy issued by the competent technician. The amount of the certificates amounted to 100 euros.

In the case of the rented home, there was an energy efficiency certificate less than two years old and after the boiler change in December 2021, a new certificate was issued on January 10, 2022, which certifies the savings of 13 percent. 100.

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

Solution:

Previous note: As in the rented home, the energy efficiency certificate issued after the completion of the works was issued on January 10, 2022, it will be in the declaration corresponding to that year (2022) in which the corresponding deduction for the boiler change will be made. taking into consideration the amounts paid in December 2021.

Therefore, in fiscal year 2021, 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.

Taxpayer Mr. JP .

• Deduction base: 3,750

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

  Keep in mind that the subsidies derived from the Renove Plan for replacing windows of the different Autonomous Communities are generally obtained by the beneficiaries in the form of a discount that, on the invoice for the acquisition and installation of the goods, is applied 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.

• Maximum basis of deduction: 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 basis of deduction: 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 basis of deduction: 5,000 euros

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