Homeowners may claim a 60% deduction for energy rehabilitation works

The application of tax incentives for improving energy efficiency in the residential sector has been clarified by the Tax Administration. The inquiry focuses on the possibility of applying the deduction provided for in the Personal Income Tax Law (LIRPF) to different types of residential properties.

What the DGT has ruled

The Directorate General of Taxes (DGT) establishes that owners of homes located in buildings of predominantly residential use are entitled to a 60% deduction of the amounts paid for energy rehabilitation works. This tax benefit is applicable to works carried out until December 31, 2027.

For the deduction to be effective, the following technical requirements must be met:

• Certify, through an energy efficiency certificate, a reduction in non-renewable primary energy consumption of at least 30%.
• Alternatively, certify the improvement of the property's energy rating to class 'A' or 'B'.
• In the specific case of single-family homes, the certificate must certify the improvement of the building itself.

The regulations establish quantitative limits for this incentive: a maximum annual base of 5,000 euros and a cumulative limit of 15,000 euros.

What this means for you

If you are a homeowner, whether part of an apartment block or a single-family house, you can reduce your tax burden after making investments in energy efficiency. The key lies in the technical documentation; without the energy efficiency certificate demonstrating the reduction in consumption or the improvement in rating, it will not be possible to apply the benefit.

What you should do

Before starting any rehabilitation work, it is necessary to verify that the projected works allow for reaching the energy saving thresholds required by the regulations. It is fundamental to have an energy efficiency certificate issued after the work that strictly complies with the DGT criteria to avoid contingencies in your income tax return. Each financial situation must be analyzed to ensure that the maximum base and cumulative limits are met.