As temperatures rise, air conditioning becomes essential in many homes, though it can significantly increase electricity bills if the unit is old. Aerothermal systems, which use heat pump technology to harness outdoor air energy for heating, cooling, and hot water production, are becoming a popular alternative. While installation can be a substantial investment, the Spanish government offers tax deductions for renovations that improve home energy efficiency.
To qualify for these tax benefits, simply installing a new system is not enough; the energy improvement must be documented through energy efficiency certificates issued before and after the work. These certificates are crucial for demonstrating the required reduction in energy consumption or improvement in energy rating.
Several deduction schemes are available. The highest, a 60% deduction, applies to energy rehabilitation works in residential buildings, with a maximum cumulative base of €15,000 per dwelling, leading to a maximum tax saving of €9,000. The annual base is capped at €5,000, allowing a maximum deduction of €3,000 per year, with any remaining amounts transferable to the following four years.
For individual home improvements, such as replacing an old system with aerothermal technology, a 40% deduction is possible if the renovation reduces non-renewable primary energy consumption by at least 30% or achieves an energy rating of A or B. The maximum base for this category is €7,500, offering a tax saving of up to €3,000.
A third deduction, set at 20%, is available for works that reduce the heating and cooling demand by at least 7%. This scheme has a maximum base of €5,000, with a potential tax saving of up to €1,000. It's important to note that these three deductions are mutually exclusive for the same project.
The pre-work energy certificate can be issued up to two years prior to the renovation start date, while the post-work certificate must be issued and registered by a qualified technician upon completion. Projects qualifying for the 20% and 40% deductions have until December 31, 2026, to be paid for, while the 60% deduction deadline extends to December 31, 2027.
Eligible expenses include the cost of works, equipment, materials, professional fees, and the issuance of energy certificates. However, any public subsidies received must be deducted. Payments must be made via traceable methods such as bank cards, transfers, or checks; cash payments do not qualify for the deduction.
Investing in aerothermal systems not only reduces monthly electricity bills due to their efficiency but also offers a tax benefit. It is advisable to obtain an energy assessment to determine the applicable deduction and ensure the renovation effectively enhances the home's energy efficiency.
