Deduction for energy rehabilitation works
In which homes should you carry out the work, what are the deadlines, what works give you the right to the deduction, how do you prove the improvement, when and on what amount do you apply the deduction?
What is the basis of the deduction and the percentage of deduction?
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When the certificate has been issued during the tax period:
Amounts paid from October 6, 2021 until the end of the tax period with a maximum of €5,000.
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When the certificate was issued during a previous tax period:
Amounts paid in the year with a maximum of €5,000.
Any amounts paid that are not deducted because they exceed the maximum annual base may be deducted, with the same limit (€5,000), in the following four years, although in no case may the accumulated base of the deduction exceed €15,000.
When the works are carried out by a community of owners, the deduction base for each owner will be determined by the result of applying the participation coefficient corresponding to each owner to the amounts paid by the community.
The deduction percentage is 60%.