Common rules for deductions

We inform you of the incompatibilities between deductions, the means of payment that you must use to pay for the works, the amounts that give you the right to the deduction and the requirements of the certificates.

The deductions are incompatible with each other with respect to the same work.
The amounts must be paid by credit or debit card, bank transfer, personal check or deposit into accounts in 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.

From the amounts paid, you must deduct those amounts that have been subsidized through a public aid program or that are to be subsidized by virtue of a final resolution granting such aid.

Amounts paid through legal tender payments do not give the right to deduction.
The amounts paid for the works carried out will be considered to be those necessary for their execution, including professional fees, costs of drafting technical projects, construction management, cost of execution of works or installations, investment in equipment and materials and other expenses necessary for their development, as well as the issuance of the corresponding energy efficiency certificates.

The amounts paid for the costs related to the installation or replacement of equipment that uses fossil fuels cannot be included.
Energy efficiency certificates must have been 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.
Aid intended to offset the costs arising from the reception or access to television audiovisual communication services in buildings affected by the release of the digital dividend and those granted under certain energy rehabilitation programmes will not be included in the taxable base of IRPF ##.