{"id":10634,"date":"2021-10-28T17:52:20","date_gmt":"2021-10-28T17:52:20","guid":{"rendered":"https:\/\/addwill.eu\/new-irpf-deduction-for-works-to-improve-efficiency-in-housing-royal-decree-law-19-2021\/"},"modified":"2021-10-28T17:53:32","modified_gmt":"2021-10-28T17:53:32","slug":"new-irpf-deduction-for-works-to-improve-efficiency-in-housing-royal-decree-law-19-2021","status":"publish","type":"post","link":"https:\/\/addwill.eu\/en\/new-irpf-deduction-for-works-to-improve-efficiency-in-housing-royal-decree-law-19-2021\/","title":{"rendered":"New IRPF deduction for works to improve efficiency in housing \u2013 Royal Decree-Law 19\/2021"},"content":{"rendered":"<p>In order to promote energy efficiency in homes, temporary deductions have been introduced in article 1 of Royal Decree-Law 19\/2021, of October 5: \u201curgent measures to promote building rehabilitation activity in the context of the Recovery Plan, Transformation and Resilience\u201d.<\/p>\n<p>These deductions will be applicable in the Personal Income Tax, on the amounts invested in rehabilitation works that contribute to the inclusion of certain energy efficiency improvements in the habitual or rented home. Specifically, three new deductions have been approved:<\/p>\n<ol>\n<li>Deduction for works carried out that reduce the demand for heating and cooling in the habitual residence by 7%.<\/li>\n<li>Deduction for works carried out that reduce non-renewable primary energy consumption by 30%, or that improve the energy rating reaching the letters \u201cA\u201d or \u201cB\u201d in habitual residence.<\/li>\n<li>Deduction for actions that reduce non-renewable primary energy consumption by 30%, or improve the rating reaching the letters \u201cA\u201d or \u201cB\u201d in buildings of predominantly residential use.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>Depending on the type of work or performance, among the three previous options, a different percentage of deduction and maximum limit is applied. The deduction percentages are 20% for the first case, 30% for the second and 60% in the last case; and the maximum limits per home: \u20ac 5,000, \u20ac 7,500 and \u20ac 15,000.<\/p>\n<p>&nbsp;<\/p>\n<p>For any questions or for more information about it do not hesitate to contact us.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In order to promote energy efficiency in homes, temporary deductions have been introduced in article 1 of Royal Decree-Law 19\/2021, of October 5: \u201curgent  [&#8230;]<\/p>\n","protected":false},"author":14,"featured_media":10630,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[889],"tags":[],"class_list":["post-10634","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-en"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/posts\/10634","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/comments?post=10634"}],"version-history":[{"count":1,"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/posts\/10634\/revisions"}],"predecessor-version":[{"id":10635,"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/posts\/10634\/revisions\/10635"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/media\/10630"}],"wp:attachment":[{"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/media?parent=10634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/categories?post=10634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/tags?post=10634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}