Next Generation Fund Tax Deductions Healthy Home

2023-07-05 11:21:19

Making improvements in your building with which to improve energy efficiency and comfort is possible thanks to the Next Generation Funds granted by the European Union. An aid program that also presents important tax benefits. We tell you everything!

Los Next Generation EU European Funds They were not only born with the aim of repair the economic and social damage caused by the coronavirus pandemicbut also to promote the transformation of the Spanish building stock and convert it into a more energy efficient model.

After more than a year in operation, there are many households that have already been able to benefit from these subsidies. And indeed, given the success they’re having, the vast majority of Autonomous Communities have extended the deadlines for calls. Since the change of old windows is one of the eligible actions, the Kömmerling website keeps us continuously informed about the dates, requirements, etc.

In addition to direct aid, the benefits for those who adhere to the Next Generation Funds deductions are translated in the IRPF for the years of 2021, 2022 and 2023, that is, in the Income statementfor individuals (owners, usufructuaries or tenants) who carry out works in their habitual residence, to improve energy efficiency.

In October of last year, a decree-law was approved that extended the temporary validity of said deductions from the Personal Income Tax, as long as the improvement works are accredited through an energy efficiency certificate. There are three types of bonuses according to this aid package:

Deduction of 20% for actions that reduce the demand for heating and cooling by 7% in the habitual residence. Its application period ended on December 31, 2022 and has been extended until December 31, 2023. The deduction percentage is 20% of the amounts paid, for the works carried out in the application period, up to a maximum of 5,000 euros per home, yes.
40% deduction for actions that reduce the consumption of non-renewable primary energy by 30%what improve the energy rating by reaching the letters “A” or “B” in the habitual residence. Its application period ended on December 31, 2022 and has been extended until December 31, 2023. The deduction percentage is 40%, up to a maximum of 7,500 euros per home.
60% deduction for actions that reduce the consumption of non-renewable primary energy by 30%, or improve the rating by reaching the letters “A” or “B” in buildings for residential use. Its application period ended on December 31, 2023 and has been extended until December 31, 2024, be careful! These must be improvement actions that affect the building as a whole. The deduction percentage is 60% of the amounts paid for the works carried out in the application period, up to a maximum of 15,000 euros per home.

Thanks to this type of aid, it is possible to finance between 40 and 80% of the renovation projects of your house or building, as long as you meet a series of requirements (achieve an energy saving of at least 30% with the works.) Improving the insulation of the façade and roof, the state of conservation and the accessibility of the propertythe renovation of the windowschanging the heating system or reducing air conditioning consumption are some of the actions that are included in this programme.

For those who are interested, it is important to know that the autonomous communities are in charge of distributing the aid and that all the information can be found in the Rehabilitation Offices of each autonomous community.