The objective is the renovation of the Spanish real estate stock to achieve climate neutrality and boost employment and post-pandemic growth

The BOE has published on October 6, 2021 Royal Decree-Law 19/2021, of October 5, urgent measures to give a boost to the building rehabilitation activity. For this reason, measures will be introduced in the field of taxation and a series of improvements will be implemented in the regime of communities of owners. Measures are also established in the field of financing rehabilitation actions.

Three new deductions are introduced in the full state tax quota in order to advance in the rehabilitation of buildings and thus be able to meet the challenges set in terms of energy and climate, part of the Recovery, Transformation and Resilience Plan. These deductions are applicable on the amounts invested in rehabilitation works that contribute to achieving certain improvements in the energy efficiency of the habitual or rented home for its use.

The first deduction consists of 20 percent of the amounts paid for the works carried out from the entry into force of the RDL (6-10-2021) and until December 31, 2022 for the reduction of the demand for heating and refrigeration of the habitual residence or another dwelling for rent or in expectation of it.

The second deduction is 40 percent of the amounts paid for the works to improve the non-renewable primary energy consumption of the habitual residence or other rental housing or in expectation of it.

The third deduction is for rehabilitation works that improve energy efficiency in predominantly residential buildings. This is 60 percent of the amounts paid by the owner of the home.


B Law & Tax International Tax & Legal Advisors.


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