Temporal, subjective and objective scopes of the deduction
Temporal scope of the deduction and tax period in which the deduction is applied
The deduction is applicable to the amounts paid from on October 6, 2021 to on December 31, 2023 for works carried out during said period that comply the conditions and requirements indicated in the following sections.
Extension of the temporal scope of this deduction until December 31, 2023: Article 21 of Royal Decree-Law 18/2022, of October 18, which approves measures to reinforce the protection of energy consumers and contribute to the reduction of natural gas consumption in application of the "Plan + security for your energy (+SE)" as well as measures regarding remuneration of personnel serving the public sector and protection of temporary agricultural workers affected by the drought ( BOE of 19 October) has modified, with effect from January 1, 2023, the temporal scope of this deduction until December 31, 2023.
However, the deduction will be made in the tax period in which the energy efficiency certificate issued after the completion of the works is issued.
When the certificate is issued in a subsequent tax period to that in which amounts were paid for such works, the deduction will be made in said subsequent tax period taking into consideration the amounts paid since 6 October 2021 (date of entry into force 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), until December 31 of the tax period in which the certificate is issued.
In any case, said certificate must be issued before January 1, 2024 (after the modification provided for in article 21 of Royal Decree-Law 18/2022, of October 18).
Remember: Both this deduction and the deduction for improvement works that reduce the consumption of non-renewable primary energy will be made in the tax period in which the energy efficiency certificate issued after the completion of the works is issued, regardless of the year in which the amounts were paid or the work was carried out. Therefore, in cases in which the energy efficiency certificate after the completion of the works has been issued in 2022, it must include, where applicable, the amounts paid since October 6, 2021 in box  .
Unlike these, the deduction for energy rehabilitation works of buildings with predominantly residential use will be practiced in the tax periods 2021, 2022, 2023 (and has also been extended to the year 2024 in Royal Decree-Law 18/2022, of 18 of October) in relation to the amounts paid in each of them, provided that the energy efficiency certificate had been issued before the end of the tax period in which the deduction will be made.
Objective scope of the deduction
A. Type of homes that give the right to the deduction
The works carried out to reduce the heating and cooling demand of the following homes are entitled to the deduction:
The taxpayer's habitual residence
Any other home owned by the taxpayer that is rented for use as a home at that time or in expectation of rental, provided that, in the latter case, the home is rented before December 31, 2024 (after the modification provided for in article 21 of Royal Decree-Law 18/2022, of October 18).
It is considered to be a lease of real estate for use as a home when, in accordance with the provisions of article 2 of Law 29/1994, of November 24, on Urban Leases (LAU), the lease falls “about a habitable building whose primary purpose is to satisfy the permanent housing need of the tenant.”
Note: Likewise, this deduction may be applied with respect to works carried out in single-family homes.
Excluded are works carried out in:
The parts of the homes that affect economic activity.
Parking spaces, storage rooms, gardens, parks, swimming pools and sports facilities and other similar elements.
Homes at the disposal of their owners (second homes) and that are not rented or expected to be rented (although in the latter case, if the home is not rented before December 31, 2024 - after the modification introduced by article 21 of Royal Decree-Law 18/2022-, are also excluded from the possibility of applying the deduction).
Note: This deduction is not applicable to new or newly constructed homes since, since in these cases there is no energy efficiency certificate before and after the works, as required by the standard, the corresponding reduction cannot be credited with respect to the previous situation.
B. Improvement works that give the right to the deduction
The works that allow you to benefit from the deduction are those carried out from October 6, 2021 to December 31, 2023 (after the modification provided for in article 21 of Royal Decree-Law 18/ 2022, October 18) for heating and cooling demand reduction.
The energy demand for heating and cooling is the energy necessary to maintain the internal comfort conditions of the building.
For these purposes, it will be understood that the demand for heating and cooling of the home has been reduced when is reduced by at least 7 per 100 the sum of the heating and cooling demand indicators of the energy efficiency certificate issued by the competent technician after the completion of the works, compared to the one issued before the start of the works.
Note: keep in mind that do not benefit from the deduction for amounts paid that correspond to costs related to the installation or replacement of equipment that uses fuels of origin fossil.
To prove compliance with the requirements for the practice of this deduction, the energy efficiency certificates issued before and after the works will be necessary.
The energy efficiency certificates issued before the start of the works will be valid to prove compliance with the requirements provided that a period of two years has not elapsed between the date of their issuance and that of the beginning of these.
The energy efficiency certificates issued after the completion of the works determine the tax period in which the deduction is applied and must be issued before January 1, 2024 (after the modification provided for in article 21 of Royal Decree-Law 18/2022, of October 18).
Note: The certificates constitute the only means established by the Personal Income Tax Law to prove the reduction or improvement. Therefore, if the corresponding certificate is not available prior to the start of the works or the one issued by the competent technician after them, compliance with the required requirements is not proven and, consequently, the application of the deduction is not applicable.
In any case, the energy efficiency certificates must have been issued and registered in accordance with the provisions of Royal Decree 390/2021, of June 1, which approves the basic procedure for the certification of the energy efficiency of buildings. .
Note: Taxpayers entitled to this deduction must complete in the corresponding section of Annex A.2 of the declaration the information requested about the property, the NIF or NIE of the person or entity that has carried out the works, the dates of the energy efficiency certificates before and after the works as well as the energy demand for heating and cooling that appears in each of them, data which may be extracted from the sum of the global heating and cooling demand indicators contained in section 3 of Annex II of each of the certificates, and the quantities satisfied.
Subjective scope of the deduction
Only taxpayers who hold the title of owners of the home that is the subject of such works may apply this 1## deduction.
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 residence, regardless of whether the invoice corresponding to the works has been issued only in the name of one of the co-owners of the home.
Therefore, bare owners, usufructuaries and tenants are excluded.