Temporal, subjective and objective scope of deduction

Time scope of the deduction and tax period in which the deduction is applied

The deduction is applicable for amounts paid from on October 6, 2021 to on December 31, 2025 for works carried out during said period that meet the conditions and requirements indicated below.

Extension of the temporal scope of this deduction until December 31, 2025: Article 16 of Royal Decree-Law 8/2023, of December 27, which adopts measures to address the economic and social consequences arising from the conflicts in Ukraine and the Middle East, as well as to alleviate the effects of the drought ( BOE of December 28) has modified, with effect from January 1, 2024, the temporal scope of this deduction until December 31, 2025.

The deduction will be applied in tax periods 2021, 2022, 2023, 2024 and 2025 (after the extension provided for in article 16 of Royal Decree-Law 8/2023, of December 27) in relation to the amounts paid in each of them, provided that, before the end of the tax period in which the deduction is to be applied, the energy efficiency certificate has been issued.

When certificate is issued in a tax period subsequent to that in which amounts were paid for such works, the deduction will be applied in said subsequent tax period taking into consideration the amounts paid from October 6, 2021 (date of entry into force 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), until December 31 of the aforementioned tax period in which the certificate is issued.

In any case, said certificate must be issued before January 1, 2026 (after the modification provided for in article 16 of Royal Decree-Law 8/2023, of December 27).

Note: In the case of works carried out by a community of owners, the deduction will be applied by the taxpayer in the tax period in which the community of owners pays the amount of the improvement works carried out (whether or not there is external financing) provided that the energy efficiency certificate has been issued prior to the end of said period.

Objective scope of the deduction

A. Type of housing that entitles you to the deduction

The deduction is eligible for energy rehabilitation works carried out in buildings of predominantly residential use where the home or homes owned by the taxpayer are located.

This can be any type of dwelling (either the primary residence or a second home or rented dwelling) that is owned by the taxpayer, except for dwellings used for economic activities.

The parking spaces and storage rooms that would have been acquired with these will be treated as homes.

Works carried out on common elements of the building, including gardens, parks, swimming pools, sports facilities and other similar elements, will be eligible for the deduction.

You will not be entitled to this deduction for work carried out on the part of the home that is affected by an economic activity.

Note: This deduction is not applicable to new-build homes or newly constructed buildings since, in these cases, as there is no energy efficiency certificate prior to and after the works, as required by the standard, the corresponding reduction or improvement with respect to the previous situation cannot be accredited.

B. Improvement works that give the right to the deduction

• The works that can benefit from the deduction are those of energy rehabilitation of the building.

  For these purposes, those works that contribute to improving the energy efficiency of the building in which the dwelling is located will be considered energy rehabilitation works of the building, and must be accredited with the energy efficiency certificate issued by the competent technician after carrying out those works:

  • a reduction in non-renewable primary energy consumption, referred to energy certification, of at least 30 percent, or,

  • the improvement of the energy rating of the building to obtain an energy class of "A" or "B", on the same rating scale (energy consumption), compared to the one issued before the start of the same.

Note: To access this deduction, the works referred to must be carried out on the entire building (single-family home) or on a complete block (multi-family building).

• To prove compliance with the requirements for applying this deduction, the energy efficiency certificate issued before and after the works will be necessary.

  Energy efficiency certificates issued before the start of work will be valid to prove compliance with the requirements provided that a period of two years has not elapsed between the date of issue and the start of work.

  If the energy certificate prior to the execution of the works, issued in the two years prior to the start date of the works, has not been registered in the corresponding register of energy certificates , having elapsed the period established in the regulations for said registration, the deduction does not apply.

  It is also not possible to prove the energy efficiency of the home prior to the works by means of a certificate issued after the works.

  The energy efficiency certificates issued after the completion of the works determine the tax period in which the deduction is applied and must be issued before January 1, 2026 (after the modification provided for in article 16 of Royal Decree-Law 8/2023, of December 27).

  Attention certificates are the only means established by the Income Tax Law to prove the reduction or improvement. Therefore, if the corresponding certificate is not available prior to the start of the works or the one issued by the competent technician after the works, compliance with the required conditions is not proven and, consequently, the deduction cannot be applied.

•  In any case, energy efficiency certificates must have been issued and registered in accordance with the provisions of Royal Decree 390/2021, of June 1, which approves the basic procedure for the certification of the energy efficiency of buildings.

Note:taxpayers entitled to this deduction must complete the information requested about the property in the corresponding section of Annex A.2 of the declaration, the NIF or NIE of the person or entity that carried out the work, the dates of the energy efficiency certificates before and after the work, the consumption of non-renewable primary energy shown in each of them, data that can be extracted from the global indicator contained in section 2) of Annex II , the letter of the energy rating of the building and the amounts paid.

Subjective scope of deduction

Only taxpayers who are owners of the homes located in the building may apply this deduction.

Therefore, the bare owners, usufructuaries and tenants are excluded.