For Income 2021appears in the Recovery, Transformation and Resilience Plan, published in the Official State Gazette (BOE) through Royal Decree-Law 19/2021, which contains several measures to promote building rehabilitation activity.
The deadline to benefit from this tax advantage is extended until December 31 of this year for homes and, 2023, for neighborhood communities. The new reduction will be between 35% and 10% of works at home. The highest percentages can be applied by comprehensive reforms in the neediest neighborhoods.
Types of reductions
If we talk about works in our usual residence, which reduce by 7% heating and cooling demand, you can opt for a 20% deduction, with a maximum of 5,000 euros per dwelling.
Homes that reduce non-renewable energy consumption by 30% or improve their energy rating to A or B, may benefit from a deduction of 40%, with a maximum of 7,500 euros.
There is a deduction from 60% and a maximum of 15,000 euros for rehabilitation actions energetic in residential buildings where consumption is reduced by 30% or certification A or B is achieved.
To apply the deduction, the work and the issuance of the energy certificates must have been granted in 2021since if they are made in 2022, the deduction would be applied in the income statement made in 2023.
Boxes for reduction
Box 106: repair and conservation expenses of the property.
Box 107: interest and repair and conservation expenses that are applied in this exercise. Property.
Box 108: 2021 deductible expenses to be deducted in the following 4 years of the property.
Box 128: amount of improvements made in previous years.
Box 129: amount of improvements made in 2021.
Box 143: amount of the improvements made in previous years in the accessory property.
Box 144: amount of the improvements made in 2021 in the accessory property.
Box 146: amortization of the accessory property and its improvements.
Box 147: amortization in special cases.