The Government has extended the validity of the deduction for energy efficiency works in homes included in Law 10/2022 for another year to promote the rehabilitation of buildings. Specifically, taxpayers can reduce their bill with the Tax Agency if they are in any of the cases that entitle them to benefit from this tax incentive. However, tax incentives for carrying out work on the home vary depending on the autonomous community in which you reside.
Regarding the regulations applicable in Spain as a whole, there are three temporary deductions in the full state quota of the Personal Income Tax (IRPF) applicable to the amounts invested in rehabilitation works that contribute to improving the energy efficiency of habitual or rented housing, as well as in residential buildings. The first allows a deduction of up to 20% of the amounts paid for works that help reduce heating and cooling demand by at least 7%. The taxpayer must prove compliance with this objective through the home's energy efficiency certificate. The maximum base of the deduction will be 5,000 euros per year.
The parts of the homes used for economic activity, as well as garage spaces and storage rooms, will be excluded from this tax incentive. Nor will it be applicable to new construction homes "since, since in these cases there is no energy efficiency certificate before and after the works, as required by the standard, the corresponding reduction with respect to the previous situation cannot be accredited," he clarifies. the Tax Agency.
Likewise, it is possible to deduct 40% of the amounts paid for works carried out to reduce at least 30% of the consumption of non-renewable primary energy or that improve the energy efficiency of the home to obtain an A or B classification. The maximum base of The deduction in this case will be up to 7,500 euros per year.
Finally, a third deduction is established for rehabilitation works that improve energy efficiency in buildings with predominantly residential use. The tax incentive will be applicable to the amounts paid for works carried out in which the energy consumption of the entire building in which it is located is reduced, as long as it is accredited through an energy efficiency certificate. Specifically, the reduction in non-renewable primary energy consumption must be at least 30%, or improve the energy rating of the building to obtain an energy class A or B. In this case, the taxpayer may deduct up to 60% of the amounts paid, with a maximum base of 15,000 euros.
Both in the case of the deduction to reduce energy demand for heating and cooling and that intended to save non-renewable energy or that that improves the energy efficiency of a building, the amounts of the subsidies received, if any, will be deducted. Likewise, these three deductions are incompatible with each other.
Apart from tax incentives to improve the energy efficiency of homes and buildings, most autonomous communities have specific deductions for works or rehabilitation of habitual residences, which are detailed below:
The autonomous community has a deduction for the acquisition or rehabilitation of the apartment or house that constitutes or will constitute the taxpayer's habitual residence. In order to benefit from it, one of the following requirements must be met: that the real estate is considered protected or that the purchaser is under 35 years of age. Furthermore, the sum of the general tax base and the savings must not exceed 25,000 euros (individual return) or 30,000 euros (joint return). 5% of the amounts paid for the purchase or rehabilitation of the home will be deductible, with a maximum base of 9,040 euros.
In this community it is also possible to deduct the rehabilitation works of a habitual residence that is located in an Aragonese municipality that has less than 3,000 inhabitants or, alternatively, in a smaller local entity or in a singular population entity, "that are separated or differentiated from the capital of the municipality to which they belong", explains the Tax Agency. In addition, the taxpayer must be under 36 years old and purchase his or her first home. Nor can you have income greater than 21,000 euros, in an individual return, or 35,000 euros, in a joint return.
For their part, in Asturias, taxpayers can also deduct 3% of the amounts paid for the acquisition or adaptation of a habitual residence for taxpayers with a disability equal to or greater than 65%. Also applicable in the event that the disabled person is the spouse, an ascendant or descendant.
In addition, it is also possible to deduct 100% of the amount of the expense incurred for the acquisition or rehabilitation of a habitual residence that is considered protected, with a maximum limit of 5,000 euros, as well as deducting at least 5% of the money intended for the purchase or rehabilitation of a home located in councils at risk of depopulation in the Principality of Asturias.
The community has several deductions in force regarding housing. Specifically, it is possible to deduct 50% of the amount of investments that improve the quality and sustainability of homes in the declaration, if certain requirements and conditions are met.
A similar deduction that taxpayers residing in the Canary Islands can benefit from, where it is possible to deduct 12% of the amounts allocated to energy rehabilitation works in the taxpayer's habitual residence. The tax incentive is incompatible, however, with the regional deduction for the restoration, rehabilitation or repair of real estate declared of cultural interest and the deduction for investment in habitual residence. Likewise, the community contemplates another deduction for adapting the habitual residence for people with disabilities.
For its part, Cantabria has a deduction for improvement works on the home owned by the taxpayer or on the building. Specifically, it is possible to deduct 15% of the amounts paid for this concept, as long as the works are: for a rehabilitation qualified as such by the General Directorate of Housing of the Government of Cantabria; the improvement of energy efficiency, hygiene, health and environmental protection and accessibility to the home or the building in which it is located; the use of renewable energies, safety and tightness and, in particular, the replacement of electricity, water, gas, heating installations; or for the installation of telecommunications infrastructure that allows access to the internet and digital television services in the home.
In the case of Castilla-La Mancha, the community has a deduction for the purchase or rehabilitation of the habitual residence in rural areas. The taxpayer can deduct 15% of the amounts paid for this concept. Likewise, the measure is limited to acquisitions or works that have occurred after January 1, 2021.
One of the communities with the most deductions for housing is Castilla y León. In this region, taxpayers under 36 years of age can deduct 15% of the amounts paid for the purchase or rehabilitation of a habitual residence located in rural areas.
The same amount may be deducted by taxpayers who carry out any of the following actions to rehabilitate a habitual residence: installation of solar panels, improvements in thermal installation systems that increase their energy efficiency or the use of renewable energy, improvements in the installations of supply and mechanisms that promote water saving, as well as adaptation works and facilities necessary for occupants with disabilities, meeting certain requirements.
Finally, the community offers another deduction in the income tax return for investment in the rehabilitation of housing intended for rent in rural areas, for real estate with a value of up to 150,000 euros.
The community has few deductions regarding housing, among which stands out the one that allows the taxpayer to deduct 1.5% of the amounts paid for rehabilitation of the habitual residence, with a maximum base of 9,040 euros per year.
For acquisition or rehabilitation of habitual residence for young people. The amount of the deduction is 3% of the amounts paid, excluding interest, for the purchase of a new home or renovation of a house or apartment that constitutes or will constitute the young person's first habitual residence. The amount to be deducted will reach 5% if a real estate property is acquired in any of the municipalities or smaller local entities of Extremadura with a population of less than 3,000 inhabitants.
The community also contemplates a deduction for the purchase or rehabilitation of a primary residence located in a rural area. The municipalities and local entities in which this tax incentive applies can be consulted here.
The community is one of those that has the most tax benefits for those who make improvements to their home or building. Specifically, it has deductions for investment in facilities that enhance the energy efficiency of properties and for the acquisition and rehabilitation of homes that are located on land that is integrated into model village projects, in accordance with the provisions of Law 11/2021, of May 14, for the recovery of the agricultural land of Galicia.
Murcia allows a deduction of 5% of the amounts paid for the purchase, construction, extension or rehabilitation of the home that constitutes or will constitute the taxpayer's habitual residence. The amount of this deduction may not exceed the amount of 300 euros per year and the taxpayer must be under 36 years of age.
Likewise, it offers an income incentive of 20% of investments made in domestic water-saving devices, with a maximum amount of 60 euros per year and with a maximum base of 300 euros. Taxpayers who reside in the community may also deduct 10% of investments made in projects to install energy resources from solar thermal, photovoltaic and wind energy, with a maximum applicable limit of 1,000 euros.
While residents in La Rioja will be able to save money on their income tax return for the acquisition, construction or rehabilitation of a habitual residence in small municipalities. Specifically, 5% of the amounts paid for this concept are deductible, with a maximum applicable limit of 452 euros per declaration.
Young people, under 36 years of age, also have the right to include in their declaration 15% of the payments for the purchase, construction, extension or rehabilitation of their habitual residence, as long as they meet certain requirements, such as that the general liquidable base does not exceed 18,030 euros in an individual return or 30,050 euros in a joint return and the taxable base of the savings does not exceed 1,800 euros.
Finally, the Valencian Community contemplates a deduction of 112 euros per taxpayer for the acquisition or rehabilitation of the habitual residence, if the amount comes from a subsidy granted by the Generalitat, charged to its own budget or that of the State. This deduction is incompatible with the one granted by the community for the acquisition of a habitual residence for taxpayers aged 35 or under and with the deduction for the acquisition of a habitual residence by a person with a disability.
To these deductions are added others for investment in self-consumption facilities or the generation of electrical or thermal energy through renewable sources, and deductions for works of conservation or improvement of quality, sustainability and accessibility in the habitual residence.
