News published in INFORMA 2022
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134789 - PUBLIC AID THAT IS NOT INTEGRATED IN THE BIIt 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 concession to the autonomous communities and the cities of Ceuta and Melilla 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.
143867-1,1. DUE TO REDUCTION OF HEATING AND COOLING DEMAND. REQUIREMENTSWith effect from January 1, 2023, the fiftieth Additional Provision of Law 35/2006, of November 28 of Personal Income Tax is modified and is extended for one more year the deadline to carry out the works that allow the deduction to be applied for improvement works that reduce the demand for heating and cooling. Those carried out from October 6, 2021 to December 31, 2023 .
143868-1,2. DUE TO REDUCTION OF HEATING AND COOLING DEMAND. AMOUNTWith effect from January 1, 2023, the fiftieth Additional Provision of Law 35/2006, of November 28 of Personal Income Tax is modified and is extended for one more year the deadline to carry out the works that allow the deduction to be applied for improvement works that reduce the demand for heating and cooling. Those carried out from October 6, 2021 to December 31, 2023 .
143869-1,3. DUE TO REDUCTION OF HEATING AND COOLING DEMAND. PERIODWith effect from January 1, 2023, the fiftieth Additional Provision of Law 35/2006, of November 28 of Personal Income Tax is modified, the term to carry out the works is extended by one more year that allow the deduction to be applied for improvement works that reduce the demand for heating and cooling, until December 31, 2023 and the term of the issuance of the energy efficiency certificate after the completion of the works, before January 1, 2024.
143870-2,1. FOR IMPROVEMENT IN NON-RENEWABLE PRIMARY ENERGY CONSUMPTION. REQUIREMENTSWith effect from January 1, 2023, the fiftieth Additional Provision of Law 35/2006, of November 28 of Personal Income Tax is modified and is extended for one more year the deadline to carry out the works that allow the deduction to be applied for improvement works that reduce the consumption of non-renewable primary energy or allow obtaining an energy class "A" or "B". Those carried out from October 6, 2021 to December 31, 2023 .
143871-2,2. FOR IMPROVEMENT IN NON-RENEWABLE PRIMARY ENERGY CONSUMPTION. AMOUNTWith effect from January 1, 2023, the fiftieth Additional Provision of Law 35/2006, of November 28 of Personal Income Tax is modified and is extended for one more year the deadline to carry out the works in homes that allow the deduction to be applied for improvement works that reduce the consumption of non-renewable primary energy or allow obtaining an energy class "A" or "B". Those carried out from October 6, 2021 to December 31, 2023 .
143872-2,3. FOR IMPROVEMENT IN NON-RENEWABLE PRIMARY ENERGY CONSUMPTION. PERIODWith effect from January 1, 2023, the fiftieth Additional Provision of Law 35/2006, of November 28, Personal Income Tax is extended for one more year the deadline to carry out the works that allow the deduction to be applied 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 for issuing the energy efficiency certificate after the completion of the works is extended by one more year, before January 1, 2024.
143873-3,1. FOR IMPROVEMENTS IN BUILDINGS FOR RESIDENTIAL USE. REQUIREMENTSWith effect from January 1, 2023, the fiftieth Additional Provision of Law 35/2006, of November 28 of Personal Income Tax is modified and is extended for one more year the deadline for carrying out works in buildings that allow the deduction to be applied for improvement works that reduce the consumption of non-renewable primary energy or allow obtaining an energy class "A" or "B". Those carried out from October 6, 2021 to December 31, 2024 .
143874-3,2. FOR IMPROVEMENTS IN BUILDINGS FOR RESIDENTIAL USE. AMOUNTWith effect from January 1, 2023, the fiftieth Additional Provision of Law 35/2006, of November 28 of Personal Income Tax is modified and is extended for one more year the deadline for carrying out works in buildings that allow the deduction to be applied for improvement works that reduce the consumption of non-renewable primary energy or allow obtaining an energy class "A" or "B". Those carried out from October 6, 2021 to December 31, 2024 . However, the maximum accumulated base remains at €15,000.
143875-3,3. FOR IMPROVEMENTS IN BUILDINGS FOR RESIDENTIAL USE. PERIOD (I)With effect from January 1, 2023, the fiftieth Additional Provision of Law 35/2006, of November 28, Personal Income Tax is extended for one more year the deadline for carrying out works in buildings that allow the deduction to be applied 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 for the issuance of the energy efficiency certificate after the completion of works, before January 1, 2025.
143876-3,4. FOR IMPROVEMENTS IN BUILDINGS FOR RESIDENTIAL USE. PERIOD (II)With effect from January 1, 2023, the fiftieth Additional Provision of Law 35/2006, of November 28, Personal Income Tax is extended for one more year the deadline for carrying out works in buildings that allow the deduction to be applied 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 for the issuance of the energy efficiency certificate after the completion of works, before January 1, 2025.