Deductions for energy efficiency improvement works in homes

The electronic headquarters of the Tax Agency incorporates a « Virtual Income Assistant », where you can consult which works give the right to the deduction, the period for carrying them out, the base and percentage of the deduction and the tax period in which to apply them.

Regulations:Additional Provision fiftieth Law Personal Income Tax

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 IRPF to introduce three new temporary deductions in the full state quota that are applicable to the amounts invested in rehabilitation works that contribute to achieving certain improvements in the energy efficiency of habitual or rented housing and buildings residential, accredited through the 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 Personal Income Tax Law , the deduction for habitual and effective residence in the island of La Palma), and 5 (Deduction for actions for the protection and dissemination of the Spanish Historical Heritage and the cities, complexes and properties declared World Heritage) of article 68 of the Personal Income Tax Law .

These deductions are: