Summary table: Deductions for energy efficiency improvement works in homes
Note: the table takes into account that article 16 of Royal Decree-Law 8/2023, of December 27 ( BOE of December 28), has modified, with effect from January 1, 2024, the fiftieth Additional Provision of the Personal Income Tax Law that regulates deductions for works to improve the energy efficiency of homes, expanding its temporal scope.
| Differences | Deduction for improvement works that reduce heating and cooling demand (1) | Deduction for improvement works that reduce the consumption of non-renewable primary energy (2) | Deduction for energy rehabilitation works in buildings (3) |
|---|---|---|---|
| Type of housing (owned) |
|
Excluded: second homes, tourist accommodation, part affected by economic activity, parking spaces, storage rooms, gardens, swimming pools, sports facilities and similar elements. |
All types of property, except for property used for economic activities. Parking spaces and storage rooms acquired jointly are considered to be dwellings. |
| Deadline for carrying out the works and paying for them | From 06-10-2021 to 31.12.2024 | From 06.10.2021 to 31.12.2024 | From 06.10.2021 to 31.12.2025 |
| Tax period in which the deduction can be made | In the tax period in which the energy efficiency certificate is issued. If amounts are paid prior to their issue, they will all be included in the period in which the deduction is applied. The certificate of completion of the works must be issued before 01.01.2025. | In the tax period in which the energy efficiency certificate is issued. If amounts are paid prior to their issue, they will all be included in the period in which the deduction is applied. The certificate of completion of works must be issued before 01.01.2025 . | The deduction will be applied in the tax periods 2021, 2022, 2023, 2024 and 2025 , in relation to the amounts paid in each of them, provided that the energy efficiency certificate has been issued before the end of the tax period in which the deduction is to be applied. The certificate issued after the works must be issued before 01.01.2026 . |
| Energy efficiency certificate | Reduction of at least 7 the sum of the heating and cooling demand indicators (energy efficiency certificate of the home after the works compared to the previous one) | Reduction of at least 30% the non-renewable primary energy consumption indicator or an “A” or “B” energy rating is obtained (energy efficiency certificate of the home after the works compared to the previous one) | Reduction of by at least 30% in the non-renewable primary energy consumption indicator or obtaining an “A” or “B” energy rating (energy efficiency certificate for the building after the works with respect to the previous one) |
| Percentage of deduction | 20% | 40% | 60% |
| Deduction base |
Amounts paid for the execution of works that are paid by any means, excluding deliveries of legal tender. These amounts do not include costs related to the installation or replacement of equipment that uses fossil fuels. Any subsidies granted will be deducted from the base. |
Amounts paid for the execution of works that are paid by any means, excluding deliveries of legal tender. These amounts do not include costs related to the installation or replacement of equipment that uses fossil fuels. Any subsidies granted will be deducted from the base. |
Amounts paid for the execution of works that are paid by any means, excluding deliveries of legal tender. These amounts do not include costs related to the installation or replacement of equipment that uses fossil fuels. For works carried out by the communities of owners. The base will be the result of applying the coefficient of participation that the taxpayer had in the community to the amounts paid by the community. Any subsidies granted will be deducted from the base. |
| Maximum annual basis per declaration | 5.000 € | 7.500 € | 5.000 € |
| Multi-year maximum limit (cumulative base) | No | No | 15.000 € |
|
Remaining for the following exercises |
No | No | The amounts paid but not deducted for exceeding the maximum annual deduction base may be deducted, with the same limit, in the following four years , without in any case the accumulated deduction base being able to exceed 15,000 euros |