The three deductions for reforming your home to access in 2022

DOMUS DP Real Estate

Recently, Royal Decree-Law 19/2021, of October 5, included a new fiftieth additional provision to Law 35/2006 on Personal Income Tax by which it established new bonuses and deductions for those who decided to carry out reforms  in your home. Most of these aids are aimed at improving the energy efficiency of homes in areas such as heating, cooling, energy consumption or energy rehabilitation.

These deductions will be reflected in the full amount of Personal Income Tax and will be applicable to the amounts paid in rehabilitation works. Although in order to meet the requirements it is essential that the interested parties reduce daily consumption by certain percentages. For this, in many cases an energy efficiency certificate will be requested as well as other documents that verify the changes and works in the home. These measures, indicated in the BOE, respond to the  Integrated National Energy and Climate Plan (PNIEC) 2021-2030 that establishes the goal of achieving the energy rehabilitation of 1.2 million homes over the aforementioned period.

Heating and cooling

In the first place, the regulations establish a deduction of 20% of the amounts paid for taxpayers who carry out reforms with the purpose of reducing the heating and cooling consumption of the habitual or leased residence. The deadline is until December 31, 2022 and is limited to a maximum deduction base of 5,000 euros per year

Of course, the works carried out must generate a reduction of at least 7% in the demand for heating and cooling. This can be verified through the energy efficiency certificate of the house.

Power consumption

The second option to access these deductions are the works that contribute to the improvement of the energy efficiency of the habitual or leased residence. Specifically , 40% of the amounts paid for the works carried out until December 31, 2022 will be granted. At most, those interested may spend a total of 7,500 euros per year.

As in the previous case, the reduction in non-renewable primary energy consumption will have to be at least 30%. To verify this, it will be necessary to provide a certificate of energy efficiency of the house or that the house passes to class A or B on the rating scale.

Residential buildings

Finally, the third deduction focuses on buildings whose predominant use is residential. As indicated in the regulations, a deduction of 60% will be applied on the amounts paid by the owner of the house until December 31, 2023. 

Likewise, the whole of the building  in which it is located will have to obtain the energy performance certificate. This reduction will have to be at least 30%,although it will also be valued that you obtain class A or B in the grade. And another important detail is that at most up to 15,000 euros will be compensated.