In order to improve the energy efficiency of homes, the time scope of application of the deduction provided for this purpose in Personal Income Tax has been extended for another year. This provides a longer period of time to undertake such works, which will reduce the consumption of non-renewable primary energy or the demand for heating or cooling.

The aim of this measure is to promote the displacement of fossil fuels by renewable energies produced locally in order to contribute to the fight against climate change and to improve the country's energy security.

Royal Decree-Law 18/2022, of October 18, approving measures to strengthen the protection of energy consumers and contribute to the reduction of natural gas consumption in application of the "Plan + security for your energy (+SE)", in its article 21, modifies the deduction in the Personal Income Tax for works to improve energy efficiency in homes. With effect from 1 January 2023, the Fiftieth Additional Provision of Law 35/2006, of 28 November, on Personal Income Tax and partial amendment of the laws on Corporate Tax, Non-Resident Income Tax and Wealth Tax, is amended.

You can consult the requirements for the aforementioned deduction on the electronic headquarters of the Tax Agency, in the following section: Deductions for works to improve the energy efficiency of homes .