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SymbolicBlogNoticiasNew tax deductions arrive for reforming the house in 2021 and 2022: amounts and requirements

New tax deductions arrive for reforming the house in 2021 and 2022: amounts and requirements

12 Oct
Symbolic Tuesday October 12th, 2021 0

Finally come the tax deductions for rehabilitating homes nationwide. This Tuesday the Council of Ministers

gave the green light to the regulations that regulate aid from European funds to improve the energy efficiency of homes and buildings. Some measures included in Royal Decree-Law 19/2021, of October 5, the full text of which has already been published in the BOE.

The Government’s plan is to promote more than half a million actions until spring 2026, with the aim of improving the efficiency of the real estate stock in Spain and bringing the rehabilitation activity closer to the levels of the surrounding countries. And for this it has activated several measures, among which are some tax deductions that come into force this year, and for which the Government will allocate 450 million euros.

According to the official text, “in order to advance in the fulfillment of the building rehabilitation objectives, necessary to meet the challenges set in terms of energy and climate, and as part of the development of the Recovery, Transformation and Resilience Plan of Spain “Three new temporary deductions are introduced in the full state income tax quota applicable on the amounts invested in rehabilitation works that contribute to achieving certain improvements in the energy efficiency of the habitual or rented home for use as a home in accordance with the legislation on urban leases, so that its primary destination is to satisfy the tenant’s permanent housing need, and in residential buildings, accredited through an energy efficiency certificate ”.

Types of deductions and maximum bases

The fiftieth additional provision of the Royal Decree-Law contains the keys to these deductions. The regulations differentiate three bonuses, each with certain requirements and maximum limits.

  1. Taxpayers may deduct 20% of the amounts paid from the entry into force of this regulation and until December 31, 2022 for the works carried out to reduce the demand for heating and cooling of their habitual residence or of any another of its ownership that was leased for use as a home at that time or in expectation of rent, provided that, in the latter case, the home is rented before December 31, 2023. The maximum annual base of this deduction will be 5,000 euros per year.

For these purposes, it will only be understood that the heating and cooling demand of the home has been reduced when the sum of the heating and cooling demand indicators of the home’s energy efficiency certificate issued by the the competent technician after the completion of the works, with respect to the one issued before the start of the works.

The deduction will be made in the tax period in which the energy efficiency certificate issued after completion of the works is issued. When the certificate is issued in a tax period after the one in which amounts were paid for such works, the deduction will be made in the latter taking into account the amounts paid since the entry into force of Royal Decree-Law 19/2021, of October 5, of urgent measures to promote the building rehabilitation activity in the context of the Recovery, Transformation and Resilience Plan, until December 31 of said tax period. In any case, said certificate must be issued before January 1, 2023.

  1. Taxpayers may deduct 40% of the amounts paid since the entry into force of Royal Decree-Law 19/2021 and until December 31, 2022 for the works carried out during said period to improve primary energy consumption non-renewable of your habitual residence or of any other of your ownership that you had leased for use as a home at that time or in expectation of rent, provided that in the latter case, the home is rented before December 31, 2023. The Maximum annual base of this deduction will be 7,500 euros per year.

For these purposes, it will only be understood that the consumption of non-renewable primary energy has been improved in the home in which such works were carried out when the indicator of non-renewable primary energy consumption is reduced by at least 30%, or , an improvement of the energy rating of the home is achieved to obtain an energy class “A” or “B”, on the same rating scale, accredited by means of an energy efficiency certificate issued by the competent technician after the completion of those, with respect to the one issued before the start of the same.

The deduction will be made in the tax period in which the energy efficiency certificate issued after completion of the works is issued. When the certificate is issued in a tax period after the one in which amounts were paid for such works, the deduction will be made in the latter taking into consideration the amounts paid since the entry into force of Royal Decree-Law 19/2021, of October 5, of urgent measures to promote the building rehabilitation activity in the context of the Recovery, Transformation and Resilience Plan, until December 31 of said tax period. In any case, said certificate must be issued before January 1, 2023.

3. Taxpayers who own homes located in buildings of predominantly residential use in which energy rehabilitation works have been carried out since the entry into force of Royal Decree-Law 19/2021, of October 5, until December 31 of 2023, 60% of the amounts paid during said period for such works may be deducted, up to a maximum of 15,000 euros.

For these purposes, those in which an improvement in the energy efficiency of the building in which the house is located will be considered as energy rehabilitation works of the building, having to be accredited with the building’s energy efficiency certificate issued by the technician. competent authority after carrying out those a reduction in the consumption of non-renewable primary energy, referred to energy certification, of at least 30%, or the improvement of the energy rating of the building to obtain an energy class “A” or “B”, on the same rating scale, with respect to the one issued before the beginning of the same. The parking spaces and storage rooms that would have been acquired with them will be assimilated to homes. They will not give the right to make this deduction for the works carried out in the part of the house that is affected by an economic activity.

The deduction will be made in the 2021, 2022 and 2023 tax periods in relation to the amounts paid in each of them, provided that it had been issued, before the end of the tax period in which the deduction is to be made, the aforementioned energy efficiency certificate.

When the certificate is issued in a tax period after the one in which amounts were paid for such works, the deduction will be made in the latter taking into account the amounts paid since the entry into force of Royal Decree-Law 19/2021, of October 5, of urgent measures to promote the building rehabilitation activity in the context of the Recovery, Transformation and Resilience Plan, until December 31 of said tax period. In any case, said certificate must be issued before January 1, 2024. The maximum annual basis for this deduction will be 5,000 euros per year. Amounts paid not deducted for exceeding the maximum annual deduction base may be deducted, with the same limit, in the following four years, without in any case the accumulated base of the deduction being able to exceed 15,000 euros.

Excluded actions and deductible expenses

In the first two deductions (20% and 40% of the amounts invested), only the amounts paid for the improvement of homes are included, excluding actions in the parts of the homes affected by an economic activity, parking spaces, storage rooms, gardens, parks, swimming pools and sports facilities and other similar elements.

And it warns that, “in no case, the same work carried out in a home will give the right to the deductions provided for in sections 1 and 2 above. Neither will such deductions be applicable in those cases in which the accredited improvement and the amounts paid correspond to actions carried out in the building as a whole and the application of the deduction included in section 3 of this provision is applicable “.

On the other hand, the text published in the BOE details that “the basis of the deductions provided for in sections 1, 2 and 3 above will be constituted by the amounts paid, by credit or debit card, bank transfer, nominative check or deposit in accounts in credit institutions, to the people or entities that carry out such works, as well as to the people or entities that issue the aforementioned certificates, having to deduct those amounts that, where appropriate, would have been subsidized through a public aid program or were to be so by virtue of the definitive resolution of the granting of such aid. In no case, will the amounts paid through deliveries of legal tender give the right to deduct ”.

On the other hand, the regulations establish that “amounts paid for the works carried out will be those necessary for their execution, including professional fees, costs of drafting technical projects, management of works, cost of execution of works or facilities, investment in equipment and materials and other expenses necessary for its development, as well as the issuance of the corresponding energy efficiency certificates “.

In any case, he clarifies, “the costs related to the installation or replacement of equipment that use fossil fuels will not be considered in said amounts. In the case of works carried out by a community of owners, the amount likely to form the basis of the deduction of each taxpayer referred to in section 3 above, will be determined by the result of applying to the amounts paid by the community of owners to those referred to in the preceding paragraph, the coefficient of participation that it had in it “.

Regarding the certificates, the Royal Decree-Law explains that they must be issued and registered, and that “the certificates issued before the start of the works will be valid provided that a period of two years has not elapsed between the date of their issuance and the one of the beginning of these ”.

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