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Practical Income Manual 2022.

Summary table: Deductions for energy efficiency improvement works in homes

Note: The table takes into account that article 21 of Royal Decree-Law 18/2022, of October 18 ( BOE of October 19), has been modified, with effect from January 1, 2023. , the fiftieth Additional Provision of the Personal Income Tax Law that regulates deductions for works to improve the energy efficiency of homes, expanding its temporal scope.

Differences Deduction for improvement works that reduce the demand for heating and cooling (1) Deduction for improvement works that reduce the consumption of non-renewable primary energy (2)Deduction for energy rehabilitation works of buildings (3)
Type of housing (owned)
  • Usual
  • Rented as a home or in expectation as long as it is rented before 12/31/2024.    
  • Excluded:
second homes. tourist homes, part of which affects economic activity, parking spaces, storage rooms, gardens, swimming pools, sports facilities and similar elements.
 
  • Usual
  • Rented as a home or in expectation as long as it is rented before 12/31/2024.    
Excluded: second homes, tourist homes, part of which affects economic activity, parking spaces, storage rooms, gardens, swimming pools, sports facilities and similar elements.
All types of owned homes, except homes used for economic activities. Garage spaces and storage rooms acquired jointly are assimilated to homes.
Deadline to carry out the works and pay for them From 06-10-2021 to 31.12.2023 From 10/06/2021 to 12/31/2023 From 10/06/2021 to 12/31/2024
Tax period in which the deduction can be made In the tax period in which the energy efficiency certificate is issued. If amounts are paid prior to issuance, all of them will be included in the period in which the deduction is made. The certificate after the works must be issued before 01/01/2024. In the tax period in which the energy efficiency certificate is issued. If amounts are paid prior to issuance, all of them will be included in the period in which the deduction is made. The certificate after the works must be issued before 01/01/2024. The deduction will be made in the tax periods 2021, 2022, 2023 and 2024, in relation to the amounts paid in each of them, provided that it had been issued, before of the end of the tax period in which the deduction will be made, the energy efficiency certificate . The certificate issued after the works must be issued before 01.01.2025.
Energy efficiency certificate Reduction of at least 7% the sum of the heating and cooling demand indicators (energy efficiency certificate of the home after the works compared to the previous one) Reduction of at least 30% the non-renewable primary energy consumption indicator or an energy rating “A” or “B” is obtained ( certificate of energy efficiency of the home after the works compared to the previous one) Reduction of by at least 30% in the indicator of non-renewable primary energy consumption or obtaining an energy rating “A” or “B” ( building energy efficiency certificate after the works compared to the previous one)
Percentage of deduction 20% 40% 60%
Basis of deduction The amounts paid for the execution of works that are paid by any means, excluding deliveries of legal tender money. These amounts do not include the costs related to the installation or replacement of equipment that uses fossil fuels. The amounts paid for the execution of works that are paid by any means, excluding deliveries of legal tender money. These amounts do not include the costs related to the installation or replacement of equipment that uses fossil fuels.

The amounts paid for the execution of works that are paid by any means, excluding deliveries of legal tender money. These amounts do not include the costs related to the installation or replacement of equipment that uses fossil fuels.

For works carried out by the communities of owners. The base will be the result of applying to the amounts paid by the community the participation coefficient that the taxpayer had in it.

Maximum annual basis per declaration €5,000 €7,500 €5,000
Multi-year maximum limit (cumulative base) No No €15,000