Energy efficiency tax deductions for homes in Spain: the 2026 deadlines
Income tax deductions of 20%, 40% and 60% for energy efficiency works, with deadlines at the end of 2026 and 2027. Requirements and certificates you need.
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Data and events refer to: March 2026.
Spain's income tax deductions for energy-saving works have had an eventful 2026: they lapsed twice and returned in a March decree-law that was validated, as consumer group OCU explains.
The three bands
- 20%: works cutting heating and cooling demand by at least 7%. Maximum base of €5,000 a year, until 31 December 2026.
- 40%: works cutting non-renewable primary energy use by at least 30%, or reaching an A or B rating. Maximum base of €7,500, until 31 December 2026.
- 60%: refurbishment of residential buildings with those same improvements. Maximum base of €5,000 a year, until 31 December 2027.
The certificates
The improvement is proved with energy performance certificates from before and after the works, issued by a qualified technician. The later one must be issued before 1 January 2027 for works on a home and before 1 January 2028 for works on a building.
What is often forgotten
- Only payments by bank methods count, not cash.
- Subsidies received reduce the base.
- Bands cannot be combined for the same work.
The rules have changed several times. Confirm the requirements with the tax agency before ordering the work.
