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Deductions for energy efficiency

Find out how you can deduct the amounts paid for this type of work from your Income Tax Return

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Deduction for works to reduce heating and cooling demand

Housing in which the works can be carried out:

The taxpayer's habitual residence or any other residence owned by him or her that is rented for use as a residence or in expectation of rental, provided that, in the latter case, the residence is rented before December 31, 2025. 

However, the part of the work carried out on parking spaces, storage rooms, gardens, parks, swimming pools and sports facilities and other similar elements, as well as the part of the housing affected by an economic activity, is not eligible for this.

Works that are not eligible:

Those that have reduced the housing’s heating and cooling demand by at least 7 per cent of the sum of the heating and cooling demand indicators.

This must be accredited by means of the energy efficiency certificate for the housing issued by the competent technician after the works have been carried out, with respect to the one issued before the start of the works, with a maximum of two years. The certificates must be issued and registered in accordance with the provisions of Royal Decree 390/2021, of June 1, which approves the basic procedure for the certification of the energy efficiency of buildings.

Conducted from October 6, 2021 to December 31, 2024.

Deduction base:

Amounts paid from October 6, 2021 to December 31, 2024 for the works.

Maximum €5,000.

Tax period during which this applies:

The one in which the energy performance certificate was issued after the work was carried out. These certificates must be issued before January 1, 2025.

Deduction percentage: 20%

COMPLETING BOXES ON RENTA WEB

LOCATION OF DATA IN THE ISSUED CERTIFICATE

The data to be entered in the energy efficiency certificates are:

  • Land registry reference number

  • Date of each of the certificates

  • Energy demand of each of the certificates

The cadastral reference and the date of the certificate appear on the first page of the energy efficiency certificate, where the certificate's identification data is listed.

The cadastral reference at the top of this page 1.

The date appears at the bottom of the page of each of the certificates:

In our example, the date of the first certificate is 11/30/2021 and the date of the second is 04/20/2023.

The heating and cooling energy demand is listed in section 3 of Annex II of each of the Energy Efficiency Certificates:

First certificate, at the bottom of the page: 

In our example the heating and cooling demands of the first certificate are 116.9 and 16.4. Therefore, the sum of 133.3 is recorded in Renta WEB.

Second certificate, at the bottom of the page:

In our example the heating and cooling demands of the second certificate are 106.2 and 14.7. Therefore, the sum of 120.9 is recorded in Renta WEB.

As the reduction is 9.3%, Renta Web applies the deduction, in this case, since the maximum base per taxpayer is €5,000, €5,000 x 20% = €1,000.