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Practical Income Manual 2021.

For energy rehabilitation works and renovation of the habitual residence

Regulations: Art. 14 bis Consolidated text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes , approved by Legislative Decree 1 /2009, April 21.

See also the first Additional Provision of Decree Law 12/2021, of September 30, which adopts tax, organizational and management measures as a consequence of the volcanic eruption on the island of La Palma ( BOC 01-10-2021 - BOE 25-11-2021)

La Palma volcanic eruption: In accordance with the first Additional Provision of Decree Law 12/2021, the right to deductions made in the full autonomous personal income tax quota for the amounts paid for this concept will NOT be lost, even though the habitual homes have been destroyed by the eruption. volcano of La Palma, being able to continue applying this deduction for the amounts that could continue to be paid.

Deduction amount

10 per 100 , of the amounts allocated to energy rehabilitation works in the taxpayer's habitual residence.

Deduction maximum limits

  • The amount of this deduction may not exceed 10 percent of the full regional quota, box [0546] of the statement.

  • In addition , the sum of the amount of this deduction together with that of the regional deductions “For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of Cultural Interest”, “ For investment in habitual residence" and "For works to adapt the habitual residence for people with disabilities" may not exceed 15 percent of the full regional quota, box [ 0546 ] of the declaration.

Requirements and other conditions for the application of the deduction

  • The habitual residence must be property of the taxpayer.

    Note: Work carried out in parking spaces, gardens, parks, swimming pools and sports facilities and other similar elements will not give the right to practice this deduction.

  • For the purposes of this deduction energy rehabilitation works will be understood as those intended for the improvement of the energy performance of buildings by reducing their energy demand, to increasing the performance of thermal systems and installations or to the incorporation of equipment that uses renewable energy sources .

    improvement of supply facilities and installation of mechanisms that favor water savings , as well as the implementation of will also have such consideration ##1## Separate sanitation networks in the building ##3##and other systems that favor the reuse of gray and rainwater in the same building or on the plot or that reduce the volume of discharge into the public sewage system.

    Note: Amounts destined for furniture or appliances will not generate the right to this deduction.

  • In the case of buildings under horizontal property regime in which the energy rehabilitation work is contracted by the community of owners, the amount of the expense will be allocated to the different owners with the right to deduction based on your participation fee .

  • The energy rehabilitation work must be accredited through energy qualification certificates , in the terms established in Royal Decree 235/2013, of April 5, which approves the basic procedure for the certification of the energy efficiency of buildings, duly registered in the Register of energy efficiency certificates for buildings of the Ministry responsible for industry, which includes the certificate obtained before carrying out the energy rehabilitation works and the issued after them.

Deduction base

  • The basis of the deduction will be constituted by the amounts paid, by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions , to the people or entities that carry out the works.

    In no case will the amounts paid through deliveries of legal tender money give the right to make this deduction.

  • The maximum annual base of this deduction will be 7,000 euros per taxpayer.

Documentary justification

  • The expense of the energy rehabilitation works must be justified through invoice that must meet all the conditions established in the Regulation that regulates billing obligations approved by Royal Decree 1619 /2012, November 30.

  • In the case of buildings under horizontal property regime in which the energy rehabilitation work is contracted by the community of owners, it will certify the amount of the expense attributable to each home and that it has been effectively satisfied by the owner in the tax period.

  • The invoice received by the taxpayer, or, where applicable, the certification issued by the community of owners, must be kept during the prescription period , a copy of which is admitted in the event that two or more taxpayers have the right to the deduction and do not opt, or cannot opt, for joint taxation.


This deduction is incompatible with the regional deduction “For amounts allocated by its owners to the restoration, rehabilitation or repair of real estate declared of Cultural Interest” and with the regional deduction “For investment in habitual residence”, and cannot be applied to them. amounts both deductions.