Skip to main content
Practical manual for Income Tax 2022.

1. Deduction for improvement works to reduce heating and cooling demand

Regulations:Additional Provision Fiftieth.1, 4 and 5 Law IRPF

  1. Temporal, subjective and objective scopes of the deduction
  2. Amount of the deduction and incompatibilities with the remaining deductions for energy efficiency improvement works
  3. Example: Deduction for improvement works to reduce heating and cooling demand