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 1 January 2023, the fiftieth Additional Provision of Law 35/2006, of 28 November, Personal Income Tax and amended and the deadline for carrying out works that allow the deduction to be applied for improvement works that reduce the demand for heating and cooling is extended for one more year. Those carried out from October 6, 2021 to December 31, 2023 .

With effect from 1 January 2023, the fiftieth Additional Provision of Law 35/2006, of 28 November, Personal Income Tax and amended and the deadline for carrying out works that allow the deduction to be applied for improvement works that reduce the demand for heating and cooling is extended for one more year. Those carried out from October 6, 2021 to December 31, 2023 .

With effect from 1 January 2023, the fiftieth Additional Provision of Law 35/2006, of 28 November, Personal Income Tax is amended, the deadline for carrying out the works that allow the deduction for improvement works that reduce the demand for heating and cooling to be applied is extended by one more year until 31 December 2023 and the deadline is extended by one more year for issuing the energy efficiency certificate after completion of the works, before 1 January 2024.

With effect from 1 January 2023, the fiftieth Additional Provision of Law 35/2006, of 28 November, Personal Income Tax and amended and the deadline for carrying out 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" is extended for one more year. Those carried out from October 6, 2021 to December 31, 2023 .

With effect from 1 January 2023, the fiftieth Additional Provision of Law 35/2006, of 28 November, Personal Income Tax and amended and the deadline for carrying out works in homes 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" is extended for one more year. Those carried out from October 6, 2021 to December 31, 2023 .

With effect from 1 January 2023, the fiftieth Additional Provision of Law 35/2006, of 28 November 2006, is amended. Income Tax the deadline for carrying out 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" is extended by one more year until 31 December 2023, and the deadline issuing the energy efficiency certificate after completion of the works is extended by one more year, before 1 January 2024.

With effect from 1 January 2023, the fiftieth Additional Provision of Law 35/2006, of 28 November, Personal Income Tax and amended and the deadline for carrying out works in 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" is extended for one more year. Those carried out from October 6, 2021 to December 31, 2024 .

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