With the aim of improving the energy efficiency of homes, the temporal scope of application of the deduction provided for this purpose in the Personal Income Tax is extended for another year. In this way, there is a longer period to be able to undertake such works that allow reducing the consumption of non-renewable primary energy or the demand for heating or cooling thereof.

The objective of this measure is to promote the displacement of fossil fuels by renewable energies produced locally to contribute to the fight against climate change and the improvement of the country's energy security.

Royal Decree-Law 18/2022, of October 18, which approves measures to reinforce the protection of energy consumers and contribute to the reduction of natural gas consumption in application of the "Plan + security for your energy (+SE)", in its article 21, modifies the deduction in the Personal Income Tax for works to improve energy efficiency in homes. With effect from January 1, 2023, the fiftieth Additional Provision of Law 35/2006, of November 28, on Personal Income Tax and partial modification of the Corporate Tax laws, on Non-Resident Income and Assets.

You can consult the requirements of the aforementioned deduction at the electronic headquarters of the Tax Agency, in the following section: Deductions for works to improve the energy efficiency of homes .