Energy efficiency deductions

Form 100 · Renta WEBGeneral deductions from the tax quota → For works to improve the energy efficiency of dwellings

20% — Heating and cooling demand

[1655] Key · [1656] Cadastral reference
[1657]/[1658] Tax ID of who carried out the works
[1659]/[1764] Date of prior/posterior certificate
[1765]/[1766] Heating+cooling demand prior/posterior
[1660] Amounts paid
[1661] Base (max. €5,000) · [1662] Deduction (20%)

40% — Non-renewable primary energy

[1663] Key · [1664] Cadastral reference
[1665]/[1666] Tax ID of who carried out the works
[1667]/[1767] Date of prior/posterior certificate
[1768]/[1769] Non-renewable primary energy consumption prior/posterior
[1770]/[1771] Rating letter prior/posterior
[1668] Amounts paid
[1669] Base (max. €7,500) · [1670] Deduction (40%)

60% — Energy rehabilitation of buildings

[1671] Taxpayer holder · [1672] Key · [1673] Cadastral reference
[1674]/[1675] Tax ID of who carried out the works
[1676]/[1772] Date of prior/posterior certificate
[1773]/[1774] Non-renewable primary energy consumption prior/posterior
[1775]/[1776] Rating letter prior/posterior
[1677] Amounts paid · [1777] Base applied 2021-2024 · [1778] Pending excess
[1678] Base (max. €5,000/year) · [1679] Deduction (60%) · [1680] Excess deductible over 4 years

The three deductions are mutually exclusive for the same works. Following the extension granted by Royal Decree-Law 16/2025, works must be carried out between 6 October 2021 and 31 December 2026 (20% and 40% deductions on a main residence or rented dwelling) or until 31 December 2027 (60% deduction on residential buildings).

1. Reduction of heating and cooling demand — 20%

Percentage20%

Maximum base5,000 €

Dwellings: the taxpayer's primary residence or any other rented or intended to be rented (if rented before 31/12/2027). Does not apply to garages, storage rooms, gardens, etc., or the portion used for an economic activity.

Qualifying works: those that have reduced by at least 7% the sum of the heating and cooling demand indicators, evidenced by an energy performance certificate issued after the works (within a maximum of two years before the start).

Application period: the year in which the post-works energy performance certificate is issued (must be issued in 2025 to apply to the 2025 IRPF).

Base: amounts paid from 6/10/2021 to 31/12/2025 (excluding equipment using fossil fuels).

Example:

Prior heating demand: 116.9 kWh/m²·year

Posterior demand (sum): 120.9 → reduction of 9.3% (≥ 7%)

Maximum base (€5,000) × 20% = €1,000 deduction

2. Improvement in non-renewable primary energy consumption — 40%

Percentage40%

Maximum base7,500 €

Qualifying works: those that have reduced by at least 30% the non-renewable primary energy consumption indicator, or achieve an improvement in the energy rating to class A or B (on the same scale).

Requires the same energy performance certificates as the previous deduction.

Example:

Prior non-renewable primary energy consumption: 257.7 kWh/m²·year (class E)

Posterior consumption: 180.3 kWh/m²·year (class E) → reduction of 30%

Maximum base (€7,500) × 40% = €3,000 deduction

3. Energy rehabilitation of buildings — 60%

Percentage60%

Maximum annual base5,000 €

Maximum cumulative base15,000 €

Buildings: dwellings owned by the taxpayer located in predominantly residential buildings (including garage spaces and storage rooms acquired with them).

Qualifying works: those that have reduced non-renewable primary energy consumption by at least 30%, or improve the building's energy rating to class A or B.

Application periods: 2021, 2022, 2023, 2024 and 2025. The post-works energy performance certificate must be issued before 1 January 2026.

Excess amounts: amounts not deducted because they exceed the maximum annual base may be deducted in the following four tax years, without exceeding the cumulative base of €15,000.

In property owners' communities: each taxpayer's base is determined by applying the participation coefficient to the amounts paid by the community.

For all energy efficiency deductions, the costs of installing or replacing equipment using fossil fuels are not counted. It can only be applied to payments made by card, bank transfer, named cheque or bank deposit (not cash).

Glossary of abbreviations

CEE: Energy Performance Certificate
EPNR: Non-Renewable Primary Energy
DC: Heating Demand
DR: Cooling Demand