Temporal, subjective and objective scope of the deduction

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

The deduction is applicable for the amounts paid from on October 6, 2021 to on December 31, 2025 for the 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 derived 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 made in the tax periods 2021, 2022, 2023, 2024 and 2025 (after the extension operated in article 16 of Royal Decree-Law 8/2023, of December 27) in relation to the amounts paid in each of them, provided that the energy efficiency certificate ## had been issued before the end of the tax period in which the deduction will be made .

When the certificate is issued in a subsequent tax period to that in which amounts were paid for such works, the deduction will be made in said subsequent tax period taking into consideration the amounts paid since 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 Plan of Recovery, Transformation and Resilience), 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 made 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 it has been issued. the energy efficiency certificate prior to the end of said period.

Objective scope of the deduction

A. Type of homes that give the right to the deduction

Energy rehabilitation works carried out in buildings with predominantly residential use where the home or homes owned by the taxpayer are located are entitled to the deduction.

It can be any type of home (both primary residences and second homes or rented homes) that is owned by the taxpayer, except homes used for economic activities.

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

The works carried out in common elements of the building that are carried out in gardens, parks, swimming pools and sports facilities and other similar elements will be entitled to the deduction.

They will not give the right to practice this deduction for the works carried out in the part of the home that is affected by an economic activity.

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

B. Improvement works that give the right to the deduction

• The works that allow you to benefit from the deduction are the energy rehabilitation of the building.

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

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

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

Note: To qualify for 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 this deduction, the energy efficiency certificate issued before and after the works will be necessary.

  The energy efficiency certificates issued before the start of the works will be valid to prove compliance with the requirements as long as a period of two years has not elapsed between the date of their issue and the date of the start. of this.

  If the energy certificate prior to carrying out the works, issued in the two years prior to the start date of the works, has not been registered in the corresponding registry of energy certificates , having Once the period established in the regulations for said registration has elapsed, 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 : the certificates constitute the only means established by the Personal 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 them, compliance with the required requirements is not proven and, consequently, the application of the deduction is not applicable.

•  In any case, the 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 in the corresponding section of Annex A.2 of the declaration the information requested about the property, the NIF or NIE of the person or entity that has carried out the works, the dates of the energy efficiency certificates before and after the works, the consumption of non-renewable primary energy that appears in each one 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 building and the quantities paid.

Subjective scope of the deduction

Only taxpayers who own the homes located in the building may apply this deduction.

Therefore, bare owners, usufructuaries and tenants are excluded.