Energy efficiency improvement works

With effect from January 1, 2025, deadlines have been extended to carry out energy improvement investments and works in homes or residential buildings and be entitled to enjoy tax deduction in the Personal Income Tax (IRPF):

• For homes, the deduction has been extended for works carried out between January 1, 2025, and December 31, 2026.

• And in the case of residential buildings, for works carried out between January 1, 2025, and December 31, 2027.

Remember the main characteristics of this deduction and which works allow its application:

• Heating and cooling . The deduction is 20% of the cost of works that reduce heating and cooling demand by at least 7%. The maximum deduction base is 5, 000 euros.

• Energy consumption . The deduction is 40% for works that reduce non-renewable energy consumption by at least 30% or that allow obtaining an energy rating of "A" or "B". The deduction base is 7, 500 euros.

• Buildings . In residential buildings –including single-family homes–, the deduction for works that reduce energy consumption is 60%. The maximum annual deduction base is 5, 000 euros. The excess over this limit can be carried forward for the following four years without the accumulated base exceeding 15, 000.

 

 

Our professionals will verify if the works carried out in your home or building are eligible for deduction and will advise you on what you need to do to benefit from this incentive.