On October 19, 2022, Royal Decree-Law 18/2022 was published in the Official State Gazette, which approves measures to reinforce the protection of energy consumers and contribute to the reduction of gas consumption. by virtue of which the possibility of carrying out works to improve the energy efficiency of homes is extended until December 31, 2023, and that said investments can reduce the tax burden on our Income statement.

The possible deductions materialize in three kinds of works, all with the aim of reducing the impact and energy consumption in habitual residences.

Below we name two that you could benefit from since the third option belongs to the type of works of residential buildings or communities of owners.





/ Works to reduce the demand for heating and cooling.

Intended for habitual or rented homes (before December 31, 2024), that are not involved in an economic activity, where works are carried out that reduce, at least, 7% of the demand for heating and cooling.

The works must be completed before January 1, 2024, and will be accredited by means of the Energy Efficiency Certificate issued by a competent technician.

The deduction can reach up to 20% of the expenses supported, with a maximum limit of €5,000.


/ Works to improve the consumption of non-renewable primary energy (gas, oil and coal).

Deduction also intended for habitual or rented homes (before December 31, 2024), that are not involved in an economic activity, where works are carried out that reduce energy consumption by at least 30%.

As in the previous case, the works must be completed before January 1, 2024 and it is also necessary for the accreditation of the improvement in energy consumption of the Energy Efficiency Certificate.

In this case, the deduction may reach 40% of the expenses incurred, with a maximum limit of €7,000.



Some of the solutions that can be implemented in the works of your home to reduce energy demand can be:

/ Improvement of thermal insulation (facades, ceilings or floors).
/ Installation or replacement of windows with climalit type ones.
/ Replacement of air conditioning equipment with other more efficient and low consumption.
/ Installation of solar panels.
/ Installation of thermostats that allow adjusting heating consumption.


This type of measure, together with others that favor investment in this field, such as the discounts on Real Estate Tax (between 40% and 60%) that the vast majority of municipalities offer to homes where systems are installed to thermal or electrical use; or up to a 95% discount in the case of the Tax on Constructions, Installations and Works, make clear the intention of the legislator to promote and encourage the reduction of energy consumption and its adaptation towards a more sustainable environment.

It should be remembered that at Abahana we have highly qualified professionals to analyze your specific case, look after your interests and comply with your tax obligations in the most efficient way.

Get more information by contacting your business manager for energy efficiency improvements in your property, or with our tax department for the deduction of said works.