Deduction for works to reduce heating and cooling demand
In which homes should you carry out the work, what are the deadlines, what works give you the right to the deduction, how do you prove the improvement, when and on what amount do you apply the deduction?
In which homes can you carry out the work?
In your habitual residence or in any other residence that you own that you have rented for use as a residence or in expectation of renting, provided that, in this case, you rent it before December 31, 2025.
You will not be able to apply the deduction for the part of the work you carry out in parking spaces, storage rooms, gardens, parks, swimming pools and sports facilities and other similar elements, or for the part of the home that is used for an economic activity.