Description
Royal Decree-Law 19/2021, of 5 October, on urgent measures to boost building renovation activity in the context of the Recovery, Transformation and Resilience Plan, amended the Personal Income Tax Law to introduce three new temporary deductions on the amounts invested in renovation works that contribute to achieving certain improvements in the energy efficiency of the usual or rented dwelling and in residential buildings, accredited through the energy efficiency certificate.
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| Differences | Deduction for improvement works that reduce heating and cooling demand (1 ) | Deduction for improvement works reducing non-renewable primary energy consumption (2) | Deduction for energy rehabilitation works in buildings (3) |
|---|---|---|---|
| Type of dwelling (in property) | - Regular - Rented as a dwelling or in expectation of being rented before 31.12.2023. ExcludedSecond homes, tourist dwellings, part used for economic activity, parking spaces, storage rooms, gardens, swimming pools, sports facilities and similar elements. | - Regular - Rented as a dwelling or in expectation of being rented before 31.12.2023. ExcludedSecond homes, tourist dwellings, part affected by economic activity, parking spaces, storage rooms, gardens, swimming pools, sports facilities and similar elements. | All types of dwellings owned, except for dwellings used for economic activities. Parking spaces and storage rooms acquired jointly are assimilated to dwellings. |
| Deadline for carrying out the work and paying for it | From 06-10-2021 to 31.12.2022 | From 06.10.2021 to 31.12.2022 | From 06.10.2021 to 31.12.2023 |
| Tax period in which the deduction can be made | In the tax period where the energy performance certificate is issued. If amounts are paid prior to their issue, they shall all be included in the period in which the deduction is made. The after works certificate must be issued before 01.01.2023. | In the tax period where the energy performance certificate is issued. If amounts are paid prior to their issue, they shall all be included in the period in which the deduction is made. The after works certificate must be issued before 01.01.2023. | The deduction shall be made from the tax periods 2021, 2022 and 2023, in relation to the amounts paid in each of them, provided that it has been issued, before the end of the tax period in which the deduction is to be made, the energy performance certificate. The certificate issued after the works must be issued before 01.01.2024. |
| Energy efficiency certificate | Reduction of at least one 7% the sum of the heating and cooling demand indicators (energy performance certificate of the dwelling after the works compared to the previous one) | Reduction of at least one 30% the indicator for non-renewable primary energy consumption or a energy rating ?A? or ?B? (energy performance certificate of the dwelling after the works compared to the previous one) | Reduction of at least one 30% on indicator of non-renewable primary energy consumption or a energy rating ?A? or ?B? (energy performance certificate of the building after the works compared to the previous one) |
| Percentage of deduction | 20% | 40% | 60% |
| Basis of deduction | The sums paid for the execution of works which are paid by any means whatsoever, with the exclusion of legal tender. Not included in these amounts the costs relating to the installation or replacement of equipment using fossil fuels. | The sums paid for the execution of works which are paid by any means whatsoever, with the exclusion of legal tender. Not included in these amounts the costs relating to the installation or replacement of equipment using fossil fuels. | The sums paid for the execution of works which are paid by any means whatsoever, with the exclusion of legal tender. Not included in these amounts the costs relating to the installation or replacement of equipment using fossil fuels. For works carried out by the Communities of ownersthe base shall be the result of applying the coefficient of participation that the taxpayer has in the community to the amounts paid by the community. |
| Maximum annual basis per declaration | 5.000 ? | 7.500 ? | 5.000 ? |
| Multiannual ceiling (cumulative basis) | No | No | 15.000 ? |
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