Home energy renovation tax relief
Homeowners paying Spanish personal income tax can reduce their tax bill for certified energy improvements to a home or a whole residential building.
Αυτή η ευκαιρία είναι προς το παρόν διαθέσιμη στα Αγγλικά.
These three temporary deductions reduce personal income tax (IRPF) for qualifying renovation costs. Choose the route that matches the improvement certified after the work; the same work cannot receive two of these deductions.
- 20% for reducing heating and cooling needs: the combined certificate indicators for heating and cooling demand must fall by at least 7%. These indicators measure the energy needed to keep the home comfortable. The eligible cost base is capped at €5,000, giving a deduction of up to €1,000.
- 40% for reducing non-renewable energy use: the home's certificate must show at least a 30% reduction in the non-renewable primary-energy consumption indicator, or an improved energy-consumption rating reaching A or B on the same scale. The eligible cost base is capped at €7,500, giving up to €3,000.
- 60% for a whole residential building: the building must meet the same 30% reduction or improved A/B rating test. Work must cover the whole building, which can be a single-family house or an entire apartment block. Work confined to your individual apartment does not qualify for this route. The annual eligible cost base is €5,000, giving up to €3,000 a year; the cumulative base is €15,000, giving up to €9,000 overall. Costs exceeding the annual base can be carried into the next four tax years, within both limits.
For the 20% and 40% routes, qualifying work and payments run from 6 October 2021 to 31 December 2026. You claim in the tax year when the post-work certificate is issued, which must be before 1 January 2027. For the 60% route, qualifying work and payments extend to 31 December 2027, with the post-work certificate issued before 1 January 2028. These are qualification deadlines, rather than tax-return filing deadlines.
Under the building route, the certificate year includes qualifying amounts paid since 6 October 2021 through the end of that year; years after the certificate year use that year's payments. For owners' association work, each owner's base is their participation share of the association's payments, and the deduction follows the year the association pays for the work once the certificate condition is met.
Eligible costs include necessary professional fees, technical plans, works supervision, installation, equipment, materials and energy certificates. Fossil-fuel equipment installation or replacement is excluded. Pay the contractors and certificate issuers by card, bank transfer, named cheque or deposit into a credit institution account; cash payments do not qualify.
Eligibility
- You must own the qualifying home and be an IRPF taxpayer. Tenants, usufruct holders and bare owners are excluded. A bare owner holds ownership without the right to use the property; a usufruct holder has that use right without full ownership.
- For 20% or 40%, use your main home or another home you own that is rented primarily to meet the tenant’s permanent housing need under article 2 of Spain’s Urban Leases Act (LAU), or intended for that qualifying rental and rented before 31 December 2027. A second home kept for your own use does not qualify. Garages, storage rooms, gardens, parks, pools, sports facilities and similar elements are excluded, as are parts used for an economic activity.
- The 60% building route also covers owned second homes and rental homes in predominantly residential buildings. Garages and storage rooms acquired with the home are included, as are qualifying works to common gardens, parks, pools and sports facilities. Parts used for an economic activity remain excluded.
- Obtain a certificate from a competent technician before work starts and another after completion, for the home or whole building as the route requires. The earlier certificate must have been issued no more than two years before work starts. Both must be issued and registered under Royal Decree 390/2021. A retrospective certificate cannot establish the pre-work condition. If the pre-work certificate remains unregistered after its legally required registration period has expired, no deduction is available. If that period has not expired, you must still register the certificate before claiming.
- New construction itself does not qualify without a genuine before/after comparison. Later improvements to a newly completed home may qualify if its completion certificate provides the initial baseline and the other conditions are met.
- Subtract costs already covered by public grants, or covered by a final grant award. If a grant is awarded after you claimed, adjust the tax relief in the grant-award year's return. You cannot combine these deductions for the same work; whole-building work qualifying for 60% cannot also use the individual-home routes.
- Co-owners use qualifying payments in proportion to their ownership share; payments from marital community property are split equally between spouses. The €5,000 and €7,500 limits for the 20% and 40% routes are the same for individual and joint returns. For 60%, the €5,000 annual base applies per return; spouses filing jointly share the €15,000 cumulative limit, while separate returns use individual limits. If you switch between joint and separate returns, previous deductions count towards the cumulative limit.
- The 20% and 40% routes cannot carry unused relief into later years because your tax liability is too low; with no tax liability in the certificate year, no deduction applies. The building route's four-year carryforward concerns costs above the annual cost-base limit.
This is the state IRPF deduction. The Basque Country and Navarre have separate foral tax regimes.
How to apply
- Κατάσταση
- κλείνει 31 Δεκ 2026
- Ανοίγει
- Κλείνει
- Όροι του κύκλου αιτήσεων
- Qualifying work and payment period for the 20% and 40% routes; this is not the tax-return filing period.[^c8][^c9][^c11][^c12]
- Post-work certificate must be issued before 1 January 2027.[^c14][^c15]
Obtain the pre-work certificate before starting and the post-work certificate after completion, showing the required improvement. Register both before claiming. Claim the appropriate deduction through Agencia Tributaria in the energy-improvement section of Annex A.3 of your annual IRPF return. Enter the property details, contractor's NIF/NIE tax identifier, certificate dates, relevant energy indicators or rating, and qualifying payments.
Keep invoices and payment evidence. For owners' association invoices, use the association's receipts for your share, evidence of your payments and documents supporting the work. For 2025 certificates, the incorporated 2025 return guidance explains the claim for that tax year.