Deductions for energy efficiency
Find out how you can deduct the amounts paid for this type of work from your Income Tax Return
Rules common to the previous deductions
The above deductions are mutually incompatible in respect of the same work.
The amounts must be paid, by credit or debit card, bank transfer, nominative cheque or deposit in accounts with credit institutions, to the persons or entities that carry out such works, as well as to the persons or entities that issue the aforementioned certificates, deducting any amounts that, where applicable, have been subsidised through a public programme of assistance or would be subsidised by virtue of a definitive decision on the granting of such assistance.
In no case shall amounts paid in cash be eligible for deductions.
The amounts paid must be necessary for executing the works, including professional fees, costs of drafting technical projects, works management, cost of executing works or installations, investment in equipment and materials and other expenses necessary for their development, as well as the issuing of the corresponding energy efficiency certificates.
However, amounts paid for costs relating to the installation or replacement of equipment using fossil fuels are not eligible for deduction.
The energy performance certificates provided for in the previous paragraphs must have been issued and registered in accordance with the provisions of Royal Decree 390/2021, of 1 June, which approves the basic procedure for certifying buildings’ energy performance.