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Practical manual for Income Tax 2022.

Deductions for energy efficiency improvement works in homes

The Tax Agency's electronic headquarters includes a "Virtual Income Assistant", where you can check which works entitle you to the deduction, the deadline for carrying them out, the basis and percentage of the deduction and the tax period in which to apply them.

Regulations:Additional Provision Fiftieth Law IRPF

Article 1 of Law 10/2022, of June 14, on urgent measures to promote building rehabilitation activity in the context of the Recovery, Transformation and Resilience Plan. (which comes from the processing 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), modified the Personal Income Tax Law to introduce three new temporary deductions in the state full rate that are applicable to the amounts invested in rehabilitation works that contribute to achieving certain improvements in the energy efficiency of the habitual or rented home and in residential buildings, accredited through the energy efficiency certificate.

Note: the amount of these deductions will be subtracted from the total state quota after the deductions provided for in sections 1 (Deduction for investment in new or recently created companies), 2 (Deductions in economic activities), 3 (Deductions for donations and other contributions), 4 (Deduction for income obtained in Ceuta or Melilla and, by application of the provisions of the Fifty-third Additional Provision to the Personal Income Tax Law, the deduction for habitual and effective residence on the island of La Palma), and 5 (Deduction for actions for the protection and dissemination of the Spanish Historical Heritage and of the cities, groups and assets declared World Heritage) of article 68 of the Tax Law.

These deductions are:

  1. 1. Deduction for improvement works to reduce heating and cooling demand
  2. 2. Deduction for improvement works that reduce the consumption of non-renewable primary energy
  3. 3. Deduction for energy rehabilitation works in buildings predominantly used for residential purposes
  4. Summary table: Deductions for energy efficiency improvement works in homes