Deductions in IRPF (till the 1st of jenuary 2025)

Deductions in IRPF (till the 1st of jenuary 2025)

Deductions for works to improve the energy efficiency of homes.

 

Som of the requirments are:

  • The works must be carried out in rented or owned homes.
  • Improvements can be:
  1. In reducing the demand for heating and cooling. Ex.: Aerothermia. 
  2. In the reduction in the consumption of non-renewable primary energy. Ex.: Photovoltaics.
  3. In energy rehabilitation. Ex.: Insolations.

The deduccuions range from 20%, 40% fins al 60%, with a maximum in each of the three deductions respectively.

 

  • Two energy efficiency certificates issued by a competent technician are required. One before ther performance and one after.
  • For the deduction there must be a significant improvement.
  • The deadline is from October 6 to December 31 2024.
  • The energy efficiency certificate after the work must be dated before January 1, 2025.

 

For more information you can click on this link: https://sede.agenciatributaria.gob.es/Sede/vivienda-otros-inmuebles/deducciones-obras-mejora-eficiencia-energetica-viviendas.html