News published in INFORMA 2022

News published in INFORMA in October

It is modified to add among the public aid that is not integrated into the tax base, those granted in Royal Decree 477/2021, of June 29, which approves the direct granting to the autonomous communities and the cities of Ceuta and Melilla of aid for the execution of various incentive programs linked to self-consumption and storage , with renewable energy sources, as well as the implementation of renewable energy thermal systems in the residential sector, within the framework of the Recovery, Transformation and Resilience Plan.

With effect from January 1, 2023, the Fiftieth Additional Provision of Law 35/2006, of November 28, 2023, is amended. PIT and is extended for another year the deadline for carrying out the works that allow the application of the deduction for improvement works that reduce the demand for heating and cooling. Those carried out from October 6, 2021 to December 31, 2023 .

With effect from January 1, 2023, the Fiftieth Additional Provision of Law 35/2006, of November 28, 2023, is amended. PIT and is extended for another year the deadline for carrying out the works that allow the application of the deduction for improvement works that reduce the demand for heating and cooling. Those carried out from October 6, 2021 to December 31, 2023 .

With effect from January 1, 2023, the Fiftieth Additional Provision of Law 35/2006, of November 28, 2023, is amended. PIT, the deadline for carrying out works that allow the application of the deduction for improvement works that reduce the demand for heating and cooling is extended for one more year, until December 31, 2023 and the deadline is extended for one more year of the issuance of the certificate energy efficiency after completion of the works, before January 1, 2024.

With effect from January 1, 2023, the Fiftieth Additional Provision of Law 35/2006, of November 28, 2023, is amended. PIT and is extended for another year The deadline for carrying out the works that allow for the application of the deduction for improvement works that reduce the consumption of non-renewable primary energy or allow obtaining an energy class of "A" or "B". Those carried out from October 6, 2021 to December 31, 2023 .

With effect from January 1, 2023, the Fiftieth Additional Provision of Law 35/2006, of November 28, 2023, is amended. PIT and is extended for another year The deadline for carrying out works on homes that qualify for the deduction for improvement works that reduce non-renewable primary energy consumption or allow obtaining an "A" or "B" energy class. Those carried out from October 6, 2021 to December 31, 2023 .

With effect from January 1, 2023, the Fiftieth Additional Provision of Law 35/2006, of November 28, 2023, is amended. PIT is extended for another year the deadline for carrying out the works that allow the application of the deduction for improvement works that reduce the consumption of non-renewable primary energy or allow obtaining an energy class "A" or "B", until December 31, 2023, and the deadline is extended for one more year of the issuance of the certificate energy efficiency after completion of the works, before January 1, 2024.

With effect from January 1, 2023, the Fiftieth Additional Provision of Law 35/2006, of November 28, 2023, is amended. PIT and is extended for another year The deadline for carrying out works on buildings that qualify for the deduction for improvement works that reduce non-renewable primary energy consumption or enable obtaining an "A" or "B" energy class. Those carried out from October 6, 2021 to December 31, 2024 .

With effect from January 1, 2023, the Fiftieth Additional Provision of Law 35/2006, of November 28, 2023, is amended. PIT and is extended for another year The deadline for carrying out works on buildings that qualify for the deduction for improvement works that reduce non-renewable primary energy consumption or enable obtaining an "A" or "B" energy class. Those carried out from October 6, 2021 to December 31, 2024 . However, the maximum accumulated base remains at €15,000.

With effect from January 1, 2023, the Fiftieth Additional Provision of Law 35/2006, of November 28, 2023, is amended. PIT is extended for another year the deadline for carrying out works on buildings that allow the application of the deduction for improvement works that reduce the consumption of non-renewable primary energy or allow obtaining an energy class "A" or "B", until December 31, 2024, and the deadline is extended for one more year of the issuance of the certificate energy efficiency after completion of the works, before January 1, 2025.

With effect from January 1, 2023, the Fiftieth Additional Provision of Law 35/2006, of November 28, 2023, is amended. PIT is extended for another year the deadline for carrying out works on buildings that allow the application of the deduction for improvement works that reduce the consumption of non-renewable primary energy or allow obtaining an energy class "A" or "B", until December 31, 2024, and the deadline is extended for one more year of the issuance of the certificate energy efficiency after completion of the works, before January 1, 2025.