Royal Decree-Law 9/2024, of December 23 (BOE of December 24, 2024) extends to the year 2025 economic, tax and protection measures for vulnerable groups related to the real estate sector: Energy efficiency of housing: the temporary scope of application of the deduction foreseen for this purpose in the IRPF is extended for one more year, for the works carried out in the housing and which allow reducing the consumption of non-renewable primary energy or the demand for heating or cooling of the same. In any case, the deduction originates in the tax period in which the energy efficiency certificate is issued after the works. Let us remember these deductions:
Of 60% for works that involve a minimum reduction of 30% of the energy consumption of the residential building, or that allow to improve the energy rating of the building up to energy class A or B up to €15,000 per year.
40% for works that involve a reduction of at least 30% of the or improve the energy rating of the house up to energy class A or B up to 7,500 €.
20% for works that entail a minimum reduction of 7% in the heating and cooling demand in the habitual or rented dwelling, in which case it must have been rented before 31.12.2025, and in this case, the works can be carried out until 31.12.2024 as a consequence of this extension up to 5.000€ per year up to 5.000€ per year.
The deductions are incompatible with each other with respect to the same work. Imputation of income in Personal Income Tax: the imputation percentage of 1.1% is maintained for 2024 for income obtained from properties located in those municipalities in which the cadastral values have been revised, modified or determined by means of a general collective valuation procedure, in accordance with the cadastral regulations, provided that they have entered into force as from 1.01.2012. Municipal capital gains tax: the regulation updates the maximum amounts of the coefficients to be applied to the value of the land at the time of accrual, which has a direct impact on the amount of the tax to be paid. This reform adapts the revised text of the Ley Reguladora de las Haciendas Locales, to the recent jurisprudence of October 2021 of the Constitutional Court, which declared unconstitutional the method of calculation of the tax that was applied to the transfer of urban land.
