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Practical Income Manual 2021.

For energy efficiency improvement works in residential buildings or single-family housing

Regulations: Art. 5. Eighteen Text Recast of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28.

Amount and limits of the deduction

Taxpayers may deduct from the full regional quota in the year in which the work to improve the energy efficiency of residential properties is completed:

  • 15 percent of the total amounts invested, with a maximum deduction base of 9,000 euros per taxpayer.

    For these purposes, the basis of this deduction will be constituted by the amounts actually paid in the energy efficiency improvement works in residential buildings or single-family homes, by credit or debit card, bank transfer, nominative check or deposit into accounts in entities. of credit.

    The basis of the deduction will be the amount of the amounts actually paid by the taxpayer (with a limit of 9,000 euros per taxpayer), without exceeding the result of applying the percentage of ownership in the property to the total amount invested.

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

  • 100 percent of the cost of the fees to obtain the certificate that justifies the jump in the letter in the energy rating of the property, as well as the fees related to its registration in the Certificate Registry of Energy Efficiency of Buildings of the Autonomous Community of Galicia, with a single limit of 150 euros that will be prorated based on the percentage of ownership of the home.

    The limit is unique per certificate and registration. That is, if the certificate is related to a residential building, the limit will be 150 euros, and it must be prorated among all community members based on the percentage of ownership of the same. However, if the works are carried out in two separate homes for which two certificates are required with their corresponding independent registrations in the corresponding Registry, each one will have its own limit of 150 euros.

Requirements and other conditions for the application of the deduction

  • The works must be carried out in residential buildings or single-family homes and by their owners.

    Housing is understood to be the building intended for the residence of natural persons. Therefore, the property on which it is applied will have to have said purpose, and may be a habitual residence, second residence, be rented for any of said purposes unless the income received from said rental is taxed as an economic activity, and even be unoccupied despite to have that purpose, therefore leaving professional offices or real estate for the exercise of an economic activity outside its objective scope.

    It is only applicable to the owner of the property who pays the amount of the works, and cannot be applied by the usufructuary of the property or the tenant, even if they pay all or part of the amount of the works.

  • These must be works to improve energy efficiency, considering, for these purposes, those that meet the following requirements :

    1. They have the corresponding permits, authorizations or qualifications.

    2. That improve the energy performance of buildings by reducing energy demand, improving the performance of thermal installations and/or incorporating equipment that uses renewable energy sources and whose main objective is to raise one letter on the energy rating scale for CO2 emissions. and on the scale of non-renewable primary energy consumption.

  • The following documents:

    1. Energy efficiency certificate of the building, once the works that give rise to this deduction have been carried out, which must be registered in the Register of Energy Efficiency Certificates for Buildings of the Autonomous Community of Galicia through the procedure established for this purpose.

    2. Report signed by a competent technician that justifies the leap in letters achieved with the improvements, according to the model recorded in the Register of Energy Efficiency Certificates for Buildings of the Autonomous Community of Galicia.

    3. All invoices corresponding to the energy efficiency improvement works subject to deduction, as well as those related to obtaining the energy efficiency certificate.

    4. Proof of payment of these invoices.

      The justification of the amounts paid by the taxpayer must be made through the invoices corresponding to the works carried out and only the person in whose favor they are issued may apply the deduction, except in the case of buildings under horizontal property regime.

      In the case of community of property or legal partnership regime, the person in whose name the invoice is will be charged unless it is proven that it has been paid from the income of the community members or the community property.

    If the investment is made in a single-family home, this documentation will be provided by the taxpayer.

    In the case of buildings under condominium ownership, it will be provided by the legal representative of the community of owners, who must also attach a certificate of the financial contributions corresponding to each community member.

  • The registration number of the energy efficiency certificate must be included in the taxpayer's tax return after the reform in the Registry of Energy Efficiency Certificates for Buildings of the Autonomous Community of Galicia, provided by the own Registration on the property's energy efficiency label.


This deduction is incompatible, on the same amounts invested, with the deduction "For investment in air conditioning and/or domestic hot water installations that use renewable energy in the habitual residence and intended exclusively for self-consumption."