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 been 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 the demand for heating and cooling (1) | Deduction for improvement works that reduce the consumption of non-renewable primary energy (2) | Deduction for energy rehabilitation works of buildings (3) |
|---|---|---|---|
| Type of housing (owned) |
|
Excluded: second homes, tourist homes, part of which affects economic activity, parking spaces, storage rooms, gardens, swimming pools, sports facilities and similar elements. |
All types of owned homes, except homes used for economic activities. Garage spaces and storage rooms acquired jointly are assimilated to homes. |
| Deadline to carry out the works and pay for them | From 06-10-2021 until 31.12.2024 | From 10/06/2021 to 12/31/2024 | From 10/06/2021 to 12/31/2025 |
| 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 issuance, all of them will be included in the period in which the deduction is made. The certificate after 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 issuance, all of them will be included in the period in which the deduction is made. The certificate after the works must be issued before 01.01.2025 . | The deduction will be made 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, the end of the tax period in which the deduction will 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 energy rating “A” or “B” is obtained ( certificate of energy efficiency of the home after the works compared to the previous one) | Reduction of by at least 30% in the indicator of non-renewable primary energy consumption or obtaining an energy rating “A” or “B” ( building energy efficiency certificate after the works compared to the previous one) |
| Percentage of deduction | 20% | 40% | 60% |
| Basis of deduction |
The amounts paid for the execution of works that are paid by any means, excluding deliveries of legal tender money. These amounts do not include the costs related to the installation or replacement of equipment that uses fossil fuels. The subsidies granted will be deducted from the base. |
The amounts paid for the execution of works that are paid by any means, excluding deliveries of legal tender money. These amounts do not include the costs related to the installation or replacement of equipment that uses fossil fuels. The subsidies granted will be deducted from the base. |
The amounts paid for the execution of works that are paid by any means, excluding deliveries of legal tender money. These amounts do not include the 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 to the amounts paid by the community the participation coefficient that the taxpayer had in it. The 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 |
|
Remainder for the following exercises |
No | No | The amounts paid not deducted because they exceed the maximum annual deduction base may be deducted, with the same limit, in the following four years , without in any case the accumulated base of the deduction being exceed 15,000 euros |