Common rules for deductions
The deductions are incompatible with each other with respect to the same work.
The amounts must be paid by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions, to the people or entities that carry out such works, as well as to the people or entities that issue the aforementioned certificates.
From the amounts paid you must deduct those amounts that have been subsidized through a public aid program or would be subsidized by virtue of a final resolution of the granting of such aid.
Amounts paid through deliveries of legal tender money do not give the right to deduction.
The amounts paid for the works carried out will be considered to be those necessary for their execution, including professional fees, costs of drafting technical projects, construction management, cost of execution of works or installations, investment in equipment and materials and other expenses necessary for their execution. development, as well as the issuance of the corresponding energy efficiency certificates.
The amounts paid for the costs related to the installation or replacement of equipment that uses fossil fuels cannot be included.
The energy efficiency certificates must have been issued and registered in accordance with the provisions of Royal Decree 390/2021, of June 1, which approves the basic procedure for the certification of the energy efficiency of buildings.
Aid intended to compensate for the costs derived from the reception or access to television audiovisual communication services in buildings affected by the release of the digital dividend will not be included in the tax base of Personal Income Tax ## those granted under certain energy rehabilitation programs.