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Form 100. Personal Income Tax Return 2023

10.11.18. For energy efficiency improvement works in residential buildings or single-family housing

Amount

Taxpayers will be able to deduct in the year in which the work to improve the energy efficiency of properties for residential use housing is completed: (not applicable to properties used for professional offices or for the exercise of economic activities)

  • 15% of the total amounts invested.

    The deduction base will be limited to €9,000 per taxpayer. If there were two taxpayers who generated the right to the deduction, the deduction base for each of them could not exceed 9,000 euros. The base may not exceed the result of applying the percentage of ownership in the property to the total amount invested.

    The base will be made up of the amounts actually paid for energy efficiency improvement works in residential buildings or single-family homes, by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.

    In no case will amounts paid through legal tender money give the right to make this deduction.

  • The cost of the fees for obtaining the certificate justifying the letter change in the energy rating of the property, as well as the fees related to its registration in the Registry of Energy Efficiency Certificates of Buildings of the Autonomous Community of Galicia, with a single limit per certificate and registration of €150. Both this limit and the amount of the fees must be prorated based on the percentage of ownership in the property.

Requirements and conditions

  1. Energy efficiency improvement works are considered to be those that meet the following requirements:

    • That they have the corresponding permits, authorizations or enabling titles.

    • That they improve the energy performance of buildings by reducing energy demand, improving the performance of thermal installations and/or incorporating equipment that uses renewable energy sources and whose main objective is to raise a letter on the energy rating scale for CO2 emissions and on the scale for non-renewable primary energy consumption.

  2. It must be submitted, before the deadline for submitting the self-assessment corresponding to the tax period in which the energy improvement work subject to deduction is completed, through the electronic platform of the Energy Efficiency Registry of Buildings of the Autonomous Community of Galicia:

    • Energy efficiency certificate for the building, once the works giving rise to this deduction have been carried out, which must be registered in the Register of Energy Efficiency Certificates for Buildings of the Autonomous Community of Galicia.

    • Report signed by a competent technician justifying the letter increase achieved with the improvements, according to the model that appears in the Register of Energy Efficiency Certificates for Buildings of the Autonomous Community of Galicia.

    • All invoices corresponding to energy efficiency improvement works subject to deduction, as well as those related to obtaining the energy efficiency certificate.

    • Proof of payment for these invoices.

    If the investment is made in a single-family home, this documentation will be provided by the taxpayer.

    If it is in buildings under a horizontal property regime, it will be provided by the legal representative of the community of owners, who must also attach a certificate of the financial contributions corresponding to each community member.

  3. The registration number of the energy efficiency certificate after the reform in the Registry of Energy Efficiency Certificates of Buildings of the Autonomous Community of Galicia, provided by the Registry itself on the energy efficiency label of the property, must be included in the taxpayer's tax return.

  4. The deduction is only applicable by the owner of full ownership or by the bare owner of the property provided that they pay the cost of the works. Neither the usufructuary nor the tenant may apply the deduction even if they pay all or part of the cost of the works.

  5. The amounts paid by the taxpayer must be justified by means of invoices corresponding to the works carried out and only the person in whose favour they were issued may apply the deduction, except in the case of buildings under a horizontal property regime.

    In the case of community property or a legal regime of joint property, the person in whose name the invoice is will be charged, unless it is proven that it has been paid from the income of the joint owners or the joint property. In the event that the investment is made in a single-family home, this documentation will be provided by the taxpayer.

Incompatibilities

This deduction is incompatible, for the same amounts invested, with the deduction provided for investment in air conditioning and/or hot water installations that use renewable energy in the habitual residence and intended exclusively for self-consumption.

Completion

For each home, it will reflect the amounts invested with the right to deduction, the cost of fees and rates, the percentages of ownership of the home and the registration number of the energy efficiency certificate.