Deductions for energy efficiency improvement works in homes

The Tax Agency's electronic headquarters includes a " Virtual Income Assistant ", where you can check which works entitle you to the deduction, the deadline for carrying them out, the basis and percentage of the deduction and the tax period in which to apply them.

Regulations:Additional Provision Fiftieth LawPIT

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 PIT to introduce three new temporary deductions in the state's full tax rate, applicable to amounts invested in renovation works that contribute to achieving certain improvements in the energy efficiency of primary or rented homes and residential buildings, certified through an energy efficiency certificate.

For its part, Royal Decree-Law 16/2025, of December 23, which extends certain measures to address situations of social vulnerability, and adopts urgent measures in tax and Social Security matters (BOE of December 24) has modified, with effect from January 1, 2025, the time frame for the deductions in paragraphs 1 and 2 until December 31, 2026. However, it was repealed by the Resolution of 27 January 2026, of the Congress of Deputies (BOE January 28). Therefore, given that, for the purposes of the 2025 Personal Income Tax, the regulations in force on December 31, 2025, must be taken into account, in which the amendment introduced by the aforementioned Royal Decree-Law in the Fiftieth Additional Provision of the Law was in force IRPFABBRThe deductions in sections 1 and 2 will apply in the 2025 tax period. Likewise, the deduction provided for in section 3 of the aforementioned Additional Provision is applicable in 2025.

Note: The amount of these deductions will be subtracted from the total state tax liability after the deductions provided for in sections 1 (Deduction for investment in newly created or recently established 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 on the island of La Palma), and 5 (Deduction for actions for the protection and dissemination of Spanish Historical Heritage and of cities, sites and properties declared World Heritage) of article 68 of the Law of IRPFABBR.

These deductions are:

1. 1. Deduction for improvement works to reduce heating and cooling demand
2. 2. Deduction for improvement works that reduce the consumption of non-renewable primary energy
3. 3. Deduction for energy rehabilitation works in buildings predominantly used for residential purposes
4. Summary table: Deductions for energy efficiency improvement works in homes