Deductions for energy efficiency improvement works in homes

The Tax Agency's electronic headquarters includes a " Virtual Income Assistant ", where you can check which works entitle you to the deduction, the deadline for carrying them out, the basis and percentage of the deduction and the tax period in which to apply them.

Regulations:Additional Provision Fiftieth LawPIT

Article 1 of Law 10/2022, of June 14, on urgent measures to promote building rehabilitation activity in the context of the Recovery, Transformation and Resilience Plan. (which comes from the processing 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), modified the Law of PIT to introduce three new temporary deductions in the state's full tax rate, applicable to amounts invested in renovation works that contribute to achieving certain improvements in the energy efficiency of primary or rented homes and residential buildings, certified through an energy efficiency certificate.

Note: The amount of these deductions will be subtracted from the full state quota after the deductions provided for in sections 1 (Deduction for investment in new or recently created companies), 2 (Deductions in economic activities), 3 (Deductions for donations and other contributions), 4 (Deduction for income obtained in Ceuta or Melilla and, by application of the provisions of the Fifty-seventh Additional Provision of the Law of PIT, the deduction for habitual and effective residence on the island of La Palma), and 5 (Deduction for actions for the protection and dissemination of the Spanish Historical Heritage and the cities, groups and assets declared World Heritage) of article 68 of the Law of PIT.

These deductions are: