THE Directorate General of Taxes (DGT) clarified that taxpayers who have already benefited from the deduction for energy efficiency improvements of their home will be able to continue to benefit from this tax advantage in the future if they carry out new renovations. This clarification responds to a question about the work carried out in 2023 and 2024. The deduction, in force for a temporary modification of the Personal Income Tax Law until the end of this year, allows taxpayers to reduce up to 20% of the cost of the work which manage to reduce the energy consumption of the house by 7%, with a limit of 5,000 euros.
If 4,000 euros were spent on a work, the taxpayer could deduct up to 800 euros, provided that he did not receive public support for reform. If a greater improvement in energy efficiency is achieved (30% reduction in consumption), the deduction can reach 40%, with a maximum of 7,500 euros. To apply these deductions, it is necessary to present a energy certificate updated by a competent technician. In the case of carrying out second works, the certificate must be presented after the first renovation. It should be noted that this deduction only applies to the habitual or rented residence as such, excluding garages, gardens or spaces used for economic activities.
Efficiency and rehabilitation work in personal income tax
The possibility of obtaining tax deductions for carrying out construction work improving the energy efficiency of homes has been extended until December 31, 2024. This is part of an effort to encourage the rehabilitation of buildings, particularly in a context where energy efficiency and accessibility are crucial areas of improvement in many homes Spanish.
Nearly half of residential buildings in Spain They date from before 1980 and a large part of them have poor energy ratings. This situation means that, year after year, the interest in carrying out renovations aimed at improving the energy efficiency of housing increases, but also the difficulties due to the need for agreements within the communities of owners and cost management.
As part of reforms helping to improve energy efficiency, taxpayers can access three types of tax deductionsdepending on the work carried out. The first deduction is 20% of the cost of the work if it contributes to an improvement of 7% or more in the energy consumption of the home, up to a limit of 5,000 euros per year.
The second deduction is 40% if the improvement reaches a 30% reduction in energy consumptionwithin the limit of 7,500 euros per year. Finally, there is a third deduction intended for the rehabilitation of buildings which reduce the primary energy consumption of the entire property by at least 30% or which reach energy classes A or B. This deduction is more generous, reaching 60% of the cost. works, with a maximum ceiling of 15,000 euros over the period 2021-2025.
These deductions are only applicable if certain conditions are met, such as obtaining an energy certificate demonstrating the improvement achieved through the reforms. In addition, the deduction must be made in the year this certificate is issued. It is also important that the work was not financed exclusively by aid or subsidiessince the latter must be deducted from the total amount to be deducted.
Owners who wish to take advantage of these deductions must submit the energy certificate appropriate, delivered by a competent technician. In some cases, such as consecutive renovations, the deduction can be applied to several jobs if each meets the established requirements. This type of incentives aims to improve the energy efficiency of homes, as well as contribute to sustainability and quality of life.
Furthermore, the European funds from the Next Generation EU program are used to drive these reforms, and the government has approved urgent measures to encourage rehabilitation. However, adaptation to the horizontal property law and the need for agreements within owner communities remains a challenge, as reforms that affect energy efficiency or accessibility require the approval of the majority of neighbors .
Finally, recent changes to the Horizontal property law They also include new regulations which require owners to contribute to the payment of accessibility and energy efficiency works if their cost does not exceed a limit of 12 monthly payments of common charges. However, if this limit is exceeded, the work will continue to be obligatory for the owners if approved by a majority. The amendment to the law also establishes that works improving the energy efficiency of buildings will only require a simple majority in communities of owners.
In summary, the tax deductions for energy improvement works They provide a great opportunity for homeowners who want to improve the efficiency of their home.
