Effective from October 6, 2021, new deductions in Personal Income Tax (IRPF) of 20%, 40% or 60% are introduced for works in homes and residential buildings that improve energy efficiency and the exclusion from taxation in said tax of certain subsidies and aid for rehabilitation.
We inform you that on October 6, 2021, Royal Decree-Law 19/2021, of October 5, on urgent measures to promote the rehabilitation of buildings in the context of the Recovery, Transformation and Resilience Plan, was published. This Decree-Law introduces, with effect from October 6, 2021, specifically in Personal Income Tax (IRPF), temporary deductions for energy efficiency improvement works in homes. These deductions will be applied to the amounts invested in rehabilitation works that contribute to achieving certain energy efficiency improvements in the main or rented home for use as a dwelling in accordance with the legislation on urban leases, so that its primary purpose is to satisfy the permanent housing need of the tenant, and in residential buildings, accredited through an energy efficiency certificate.
Specifically, three new temporary deductions are being approved:
- Deduction for works carried out that reduce the demand for heating and cooling in a main residence by 7%.
Requirements:
- Deduction percentage: 20% of the amounts paid for work carried out during the application period.
- Maximum limit: 5,000 euros per dwelling.
- Application period: From October 6, 2021 to December 31, 2022.
- Property for which the deduction can be claimed: The taxpayer's main residence, or any other property owned by the taxpayer that is rented for use as a residence at that time or in expectation of rental, provided that in the latter case, the residence is rented before December 31, 2023.
- Eligible persons: Natural persons who carry out rehabilitation and improvement actions in which a reduction of at least 7% in the demand for heating and cooling is obtained, according to the energy efficiency certificate of the dwelling, which must be issued before January 1, 2023.
- Deduction for works carried out that reduce the consumption of non-renewable primary energy by 30%, or improve the energy rating by reaching the letters "A" or "B" in main residence.
Requirements:
- Deduction percentage: 40% of the amounts paid for the works carried out in the application period.
- Maximum limit: 7,500 euros per dwelling.
- Application period: From October 6, 2021 to December 31, 2022.
- Property for which the deduction can be claimed: The taxpayer's main residence, or any other property owned by the taxpayer that is rented for use as a residence at that time or in expectation of rental, provided that in the latter case, the residence is rented before December 31, 2023.
- Eligible applicants: Individuals who carry out renovation or improvement work that reduces non-renewable primary energy consumption by at least 30%, as demonstrated by the home's energy performance certificate, or who improve the home's energy rating to achieve an "A" or "B" energy class on the same rating scale. The energy performance certificate must be issued before January 1, 2023.
- Deduction for actions that reduce the consumption of non-renewable primary energy by 30%, or improve the rating by reaching the letters "A" or "B" in buildings with predominantly residential use.
Requirements:
- Deduction percentage: 60% of the amounts paid for the works carried out in the application period
- Maximum limit: 15,000 euros per dwelling
- Application period: From October 6, 2021 to December 31, 2023
- Property for which the deduction can be claimed: It must be improvement works that affect the entire building.
- Eligible persons: Natural persons in whose building improvement or rehabilitation works have been carried out in which a reduction of at least 30% of the consumption of non-renewable primary energy is obtained, which can be certified through the energy efficiency certificate of the building, or improvement of the energy rating of the building to obtain an energy class "A" or "B", on the same rating scale.
Regulatory authorization for the provision of information
are legally authorized to provide information regarding registered energy efficiency certificates and final aid resolutions granted for energy efficiency improvement works in homes, along with the list of cadastral reference numbers to which they refer.
Non-inclusion of certain aid in the personal income tax base
Finally, it is established that the aid granted under the various programs established in the following Royal Decrees will not be included in the taxable base of the Personal Income Tax (IRPF) in the 2021 and subsequent years:
- Royal Decree 691/2021, of August 3, which regulates the subsidies to be granted to energy rehabilitation actions in existing buildings, in execution of the Energy rehabilitation program for existing buildings in municipalities of demographic challenge (PREE 5000 Program), included in the regeneration and demographic challenge program of the urban rehabilitation and regeneration plan of the Recovery, Transformation and Resilience Plan, as well as its direct concession to the autonomous communities.
- Royal Decree 737/2020, of August 4, which regulates the aid program for energy rehabilitation actions in existing buildings and regulates the direct granting of aid from this program to the autonomous communities and cities of Ceuta and Melilla
- Royal Decree 853/2021, of October 5, which regulates the aid programs in the field of residential rehabilitation and social housing of the Recovery, Transformation and Resilience Plan.
You can contact this professional office for any questions or clarifications you may have.
Warm regards,
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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
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