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Practical manual for Income Tax 2022.

For energy rehabilitation works and renovation of the habitual residence

Regulations: Additional Provision Four. Ten Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes, approved by Legislative Decree 1/2009, of April 21

Note: The conditions and amounts indicated below for this deduction will apply in the tax periods 2022 and 2023 , replacing those provided for in article 14 bis of the Consolidated Text.

See also Additional Provision 1 of Decree Law 12/2021, of September 30, adopting tax, organizational and management measures as a result of the volcanic eruption on the island of La Palma ( BOC 01-10-2021 - BOE 25-11-2021)

La Palma volcanic eruption: In accordance with the First Additional Provision of Legislative Decree 12/2021, the right to deductions made on the autonomous integral quota of IRPF for the amounts paid for this concept will NOT be lost, despite the fact that the habitual residences have been destroyed by the volcanic eruption of La Palma, and this deduction may continue to be applied for the amounts that may continue to be paid.

Amount of deduction

12 percent , of the amounts allocated to energy rehabilitation works in the taxpayer's habitual residence.

Maximum deduction limits

  • The amount of this deduction may not exceed 10% of the autonomous community's full quota, box [0546] of the declaration.

  • Furthermore , the sum of the amount of this deduction together with the regional deductions “For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of Cultural Interest”, “For investment in habitual housing” and “For works to adapt the habitual housing by people with disabilities” may not exceed 15% of the regional total quota, box [ 0546 ] of the declaration.

Requirements and other conditions for the application of the deduction

  • The habitual residence must be owned by the taxpayer.

    Note: Works carried out in parking spaces, gardens, parks, swimming pools, sports facilities and other similar elements will not give the right to apply this deduction.

  • For the purposes of this deduction energy rehabilitation works 1## shall be understood as those aimed at improving the energy performance of buildings by reducing their energy demand, increasing the performance of thermal systems and installations or incorporating that uses renewable energy sources.

    Also considered as such will be the improvement of supply facilities and installation of mechanisms that promote water savings , as well as the implementation of separate sanitation networks in the building and other systems that promote the reuse of grey water and rainwater in the same building or on the plot or that reduce the volume of discharge into the public sewer system.

    Note: Amounts spent on furniture or household appliances will not generate the right to this deduction.

  • In the case of buildings under a horizontal property regime in which the energy rehabilitation work is contracted by the community of owners, the amount of the expense will be imputed to the different owners with the right to deduction based on their participation quota .

  • The energy rehabilitation work must be accredited by means of the energy rating certificates , in the terms established in Royal Decree 390/2021, of June 1, which approves the basic procedure for the certification of the energy efficiency of buildings, duly registered in the Registry of energy efficiency certificates of buildings of the Ministry responsible for industry, which includes the certificate obtained before the execution of the energy rehabilitation works and the one issued after them.

Deduction base

  • The basis for the deduction will be the amounts paid, by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions , to the persons or entities that carry out the works.

    Under no circumstances will amounts paid through tender money deliveries give the right to practice this deduction.

  • The maximum annual base of this deduction will be 7,000 euros per taxpayer.

Documentary justification

  • The expenditure of the energy rehabilitation works must be justified by invoice which must comply with all the conditions established in the Regulation governing billing obligations approved by Royal Decree 1619/2012, of November 30.

  • In the case of buildings under a horizontal property regime in which the energy rehabilitation work is contracted by the community of owners, the latter will certify the amount of the expense attributable to each dwelling and that it has been effectively paid by the owner in the tax period.

  • The invoice received by the taxpayer, or where appropriate the certification issued by the community of owners, must be kept during the limitation period , and a copy of it will be accepted in the event that two or more taxpayers have the right to the deduction and do not opt, or cannot opt, for joint taxation.

Incompatibility

This deduction is incompatible with the regional deduction “For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of Cultural Interest” and with the regional deduction “For investment in habitual housing”, and both deductions cannot be applied to the same amounts.