Energy efficiency works in housing may benefit from the 40% deduction

Natural persons who carry out works intended to improve non-renewable primary energy consumption in their primary residence or in those rented for residential use may apply a 40% deduction on the amounts paid. This tax incentive seeks to encourage the energy transition in the residential sector.

What the DGT has resolved

The Dirección General de Tributos (DGT) has confirmed the applicability of the deduction provided for in the IRPF regulations for works that achieve a significant improvement in energy efficiency. For this deduction to be effective, the taxpayer must meet one of the following technical requirements:

• Accredit a reduction of at least 30% in the non-renewable primary energy consumption indicator.
• Achieve an energy rating of type 'A' or 'B' for the dwelling.

The accreditation of these points must be carried out through an energy efficiency certificate. The deduction shall be exercised in the tax period in which said certificate is issued following the completion of the works, provided that the issuance of the document takes place before January 1, 2027. It is important to note that the maximum annual base for this deduction is 7,500 euros.

What it means for you

If you are the owner or tenant of a home and plan to carry out renovations to improve its energy efficiency, this measure represents direct tax relief. However, the benefit does not depend solely on the execution of the work, but on the ability to demonstrate through an official certificate that the required savings threshold or specific energy rating has been achieved.

What is advisable to do

To ensure the right to the deduction, it is necessary to have the technical documentation that supports the improvement in energy consumption. The key lies in obtaining the energy efficiency certificate after the works and in complying with the deadlines established by current regulations. It is recommended to consider hiring professionals who issue certificates that strictly comply with the standards required by the Administration.