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Practical Income Manual 2022.

Amount of the deduction and incompatibilities with the remaining deductions for energy efficiency improvement works

Deduction amount

A. Basis of deduction

The basis of this deduction will be constituted by the amounts paid, box [1668] of the declaration, by credit card or debit, bank transfer, nominative check or deposit into accounts in credit institutions , to the people or entities that carry out such works, as well as to the people or entities that issue the aforementioned certificates.

However, those amounts that, where applicable, would have been subsidized through a public aid program or would be subsidized by virtue of a final resolution of the granting of such aid, will be deducted.

If the deduction is made in the corresponding Personal Income Tax declaration and, subsequently, a subsidy is granted whose amount corresponds to amounts that have formed part of the basis of the deduction, it must be regularized the tax situation so that the amounts corresponding to said subsidy are not included in the deduction base (having as a limit the maximum annual deduction base). To do this, in accordance with article 59 of the Personal Income Tax Regulations , the amount of the deduction improperly practiced.

Note: In no case will amounts paid through deliveries of legal tender money give the right to deduct .

For these purposes, will be considered as amounts paid for the works carried out those necessary for its execution, including professional fees, costs of drafting technical projects, construction management, cost of execution of works or facilities, investment in equipment and materials and other expenses necessary for its development, as well as the issuance of the corresponding energy efficiency certificates.

Note: In any case, not these amounts will be considered the costs related to the installation or replacement of equipment that uses fuels of fossil origin.

In the case of homes of a community nature, the amounts paid from the community property for a marriage under a legal community property regime will be attributed to each spouse at 50 per 100 .

In the case of a home with shared ownership, each co-owner of the home may make a deduction for the amounts they have paid for carrying out the works in the part that proportionally corresponds to their percentage of ownership in the habitual home, regardless of whether that the invoice corresponding to the works has been issued only in the name of one of the co-owners of the home.

B. Maximum deduction base

The maximum annual base of this deduction will be 7,500 euros.

This limit is identical in individual and joint taxation.

C. Deduction percentage

The percentage of deduction applicable on the deduction base, in the terms previously discussed, is 40 per 100 .


In no case will the same work carried out in a home give the right to this deduction and to the deduction “ For improvement works that reduce the demand for heating and cooling ” that we examine in section 1) .

Nor will it be applicable in those cases in which the accredited improvement and the amounts paid correspond to actions carried out in the entire building and the application of the deduction “ For energy rehabilitation works of buildings ” (which we examine in section 3).