Example: Deduction for improvement works to reduce heating and cooling demand

On June 27, 2022, the couple formed by Mr. JP and Mrs. RL, married under a legal community regime, replaced all the windows (frame and glazing) with double windows in their habitual residence to achieve greater efficiency in thermal insulation. of the home for a total amount of 8,900 euros that were paid on June 30, 2022 by bank transfer.

For the change of windows, he requested and obtained aid from his Autonomous Community of residence that amounted to 1,500 euros.

Furthermore, in another rented home, the gas boiler was replaced with a biomass boiler during the month of December, which represents a 13% energy saving. The total cost of the new boiler amounts to 3,500 euros, and was paid on December 31, 2022.

To prove compliance with the requirements for this deduction, both homes were requested to issue an energy efficiency certificate before and after the works.

In his habitual residence, a certificate was issued on May 15, 2022 (before the works) and another on July 22, 2022, resulting in a 20 percent reduction in the sum of the heating and cooling demand indicators of the energy efficiency certificate issued by the competent technician. The amount of the certificates amounted to 100 euros.

In the case of the rented home, there was an energy efficiency certificate less than two years old and after the boiler change in December 2022, a new certificate was issued on January 10, 2023 for the amount of 80 euros that certifies the aforementioned savings of 13 percent.

Determine the amount of the deduction for 2022 in individual and joint taxation.

Solution:

Previous note: c As in the rented home, the energy efficiency certificate issued after the completion of the works was issued on January 10, 2023, it will be in the declaration corresponding to that year (2023). in which the corresponding deduction will be made for the boiler change taking into consideration the amounts paid in December 2022.

Keep in mind for these purposes that although initially this deduction was extended until December 31, 2022, article 21 of Royal Decree-Law 18/2022, of October 18, which approves measures to strengthen protection of energy consumers and contribution 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 casual agricultural workers affected by the drought ( BOE of October 19) has modified, with effect from January 1, 2023, the deductions for works to improve the energy efficiency of homes that it regulates the fiftieth Additional Provision of the Personal Income Tax Law , extending its temporal scope in this deduction until December 31, 2023 .

Therefore, in fiscal year 2022, the deduction will only be applied for the work carried out in the habitual residence for which, after its completion, the certificate was issued on July 22, 2022.

Taxpayer Mr. JP .

Deduction base: 3,750

8,900 euros (works) + 100 euros (certificates) – 1,500 euros (aid obtained) ÷ 2 = 3,750 euros

Keep in mind that the subsidies derived from the Renove Plan for replacing windows of the different Autonomous Communities are generally obtained by the beneficiaries in the form of a discount that, on the invoice for the acquisition and installation of the goods, is applied by the collaborating entities of the program, which process the subsidy on behalf of the beneficiary, applying it to the invoice as an advance payment.
Maximum basis of deduction: 5,000 euros
Deduction amount: (3,750 x 20%) = 750

Taxpayer Mrs. RL .

Deduction base:

8,900 euros (works) + 100 euros (certificates) – 1,500 euros (aid obtained) ÷ 2 = 3,750 euros
Maximum basis of deduction: 5,000 euros
Deduction amount: (3,750 x 20%) = 750

Joint statement by Mr. JP . and Mrs. RL

Deduction base:

8,900 euros (works) + 100 euros (certificates) – 1,500 euros (aid obtained) = 7,500 euros
Maximum basis of deduction: 5,000 euros
Deduction amount: (5,000 x 20%) = 1,000