New regulations 2026

Main tax changes introduced by Royal Decree-Law 7/2026, of March 20 (Official State Gazette, March 21), which approves the Comprehensive Response Plan to the Crisis in the Middle East

PERSONAL INCOME TAX

It contains the following new features and modifications that affect Law 35/2006, of November 28, on Personal Income Tax (LIRPF):

Tax deduction for energy efficiency improvement works in homes

With effects from January 1, 2025, HE extends the deadline during which the improvement works can be carried out:

• The deduction for works to reduce heating and cooling demand It can be applied to amounts paid for work carried out until December 31, 2026 in the usual residence or any other property owned by them that they have rented for use as a residence at that time or in expectation of renting, provided that, in the latter case, the residence is rented before December 31, 2027. The energy efficiency certificate must be issued before January 1, 2027.

• The deduction for works to improve the consumption of non-renewable primary energy It may be applied to amounts paid for works carried out until December 31, 2026 in the usual residence or any other property owned by them that they have rented for use as a residence at that time or in expectation of renting, provided that, in the latter case, the residence is rented before December 31, 2027. The certificate must be issued before January 1, 2027.

• The deduction for works carried out in buildings of predominantly residential use It may be applied to the amounts paid for such works until December 31, 2027. The certificate must be issued before January 1, 2028.

(The fiftieth Additional Provision of the Law is amended) PIT by section One of article 36 of Royal Decree-Law 7/2026)

Deduction for the acquisition of plug-in electric vehicles, fuel cell vehicles and charging points

With effects from January 1, 2026, HE extends the deadline during which the vehicles can be purchased or the charging points installed to apply this deduction:

• The tax deduction for the purchase of "plug-in" electric vehicles and fuel cell vehicles It may be practiced by those who acquire until December 31, 2026.

• The tax deduction for the installation of charging points It will be applied to the amounts paid for the installation of battery charging systems for electric vehicles on a property owned by you. until December 31, 2026. The deduction will be applied in the tax period in which the installation is completed, which cannot be later. by 2026.

(The fifty-eighth Additional Provision of the Law is amended) PIT by section Two of article 36 of Royal Decree-Law 7/2026)

Tax deduction for the installation of renewable self-consumption systems

With effects from January 1, 2026This is introduced new deduction in it PIT intended to encourage Installation of self-consumption systems for electricity from renewable sourcesprovided that the installation is carried out and completed in 2026, and the amounts are paid also in 2026.

Modalities:

1. 10% Deduction of the amounts paid by taxpayers for the installation of such systems in a property he owns.
2. 20% Deduction of the amounts paid in the case of installations in dwellings located in buildings with predominantly residential use.

Deduction base

The amounts paid between January 1 and December 31, 2026 to perform facilities in properties owned by the taxpayer, including storage systems, with the annual limit of 5,000 euros.

The following are included as deductible concepts: investment in equipment and materials, installation costs and the works necessary for its development, and can only be practiced in the tax period in which the installation is completed.

Incompatibilityis

• A same installation You cannot simultaneously claim the 10% and 20% deductions.
• Amounts that have been or will be subsidized cannot be deducted through public aid. The basis for the deduction will be calculated by subtracting these subsidies.
• This deduction is incompatible with the deductions for energy efficiency improvement works in homes provided for in the fiftieth Additional Provision of the Law of PIT for the same installation in the same building.

Payment requirements and documentation

• Payment method: The amounts must have been paid exclusively by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions. They are expressly included excluding cash deliveries.
• Permits: To claim the deduction, it is mandatory to have all the necessary authorizations and permits in force, highlighting the need for Electrical Installation Certificate (CIE) in accordance with the Low Voltage Electrotechnical Regulation and Royal Decree 244/2019.

Exclusions

• Self-consumption systems that are affectionate towards an activity economical at the time of installation.
• If an installation that initially had no economic impact it then becomes affected to an economic activity, the right to the deduction already claimed will be lost.

Application in the declaration 

The amount of these deductions will be subtracted from the full state quota, being applied after having computed the deductions provided for in sections 1, 2, 3, 4 and 5 of article 68 of the Law.

 (The sixty-second Additional Provision of the Law is introduced) PIT by section Three of article 36 of Royal Decree-Law 7/2026)

por el que se aprueba el Plan Integral de Respuesta a la Crisis en Oriente Medio.(BOE, 21-marzo-2026)