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

Regulations: Art. 5. Eighteen Text Revised legal provisions of the Autonomous Community of Galicia on taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28.

Amount and limits of the deduction

Taxpayers will be able to deduct from the full regional tax in the year in which the work to improve the energy efficiency of residential properties is completed:

• 15 percent of the total amounts invested, with a maximum deduction base of 9,000 euros taxpayer.

  For these purposes, the basis for this deduction will be 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.

  The basis for the deduction will be the amount of the sums actually paid by the taxpayer (with a limit of 9,000 euros per taxpayer), which may not exceed the result of applying the percentage of ownership in the property to the total amount invested.

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

• 100% of 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 Register of Energy Efficiency Certificates for Buildings of the Autonomous Community of Galicia, with a single limit of 150 euros that will be prorated based on the percentage of ownership of the home.

  The limit is unique per certificate and registration. That is, if the certificate relates to a residential building, the limit will be 150 euros, and it must be prorated among all the owners based on the percentage of ownership of the same. However, if the works are carried out in two separate homes for which two certificates are required with their corresponding independent registrations in the corresponding Registry, each will have its own limit of 150 euros.

Requirements and other conditions for the application of the deduction

• The works must be carried out in residential buildings or single-family homes and by their owners.

  Housing is understood to be a building intended for the residence of natural persons. Therefore, the property to which it is applied must have said purpose, and may be a habitual residence, a second residence, rented for any of said purposes unless the income received from said rental is taxed as an economic activity, and even be unoccupied despite having that purpose, therefore leaving professional offices or properties for the exercise of an economic activity outside the objective scope of the same.

  It is only applicable to the owner of the property who pays the cost of the works, and cannot be applied by the usufructuary of the property or the tenant, even if they pay all or part of the cost of the works.

• These are works to improve energy efficiency and, for these purposes, those that meet the following requirements are considered as such:

  1. That they have the corresponding permits, authorizations or enabling titles.
  2. 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.

• Before the deadline for filing the self-assessment corresponding to the tax period in which the energy improvement work subject to deduction ends expires, the following documents must be submitted through the electronic platform of the Energy Efficiency Registry of Buildings of the Autonomous Community of Galicia:

  1. 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 using the procedure established for this purpose.
  2. 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.
  3. All invoices corresponding to energy efficiency improvement works subject to deduction, as well as those related to obtaining the energy efficiency certificate.

  4. Proof of payment for these invoices.

     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.

  In the case of 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.

• 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.

Incompatibility

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