If you've been thinking about changing the windows in your apartment for a while, BenidormThis year you have one more reason: Income tax deduction for energy efficiency improvement works It's back in effect. The tax authorities will refund part of what you pay for new windows in your income tax return, provided you meet a few simple requirements. We'll explain it to you without the fine print.
What has happened to the tax deduction for replacing windows?
These deductions were suspended at the beginning of 2026, but the Royal Decree-Law 7/2026, of March 20They were reinstated with effect from January 1, 2025. Congress ratified it at the end of March, so it's now final. The key dates are these:
- Home renovations: You can deduct those made up to the December 31, 2026.
- Energy certificate after construction: must be issued before January 1, 2027.
- Works throughout the building (those contracted by the community): until December 31, 2027.
In other words: if you want to take advantage of it for your apartment, this is the last stretch of the year to do so.
How much can you deduct?
There are three sections. The one that best suits a window replacement is the first:
- 20% of the investment (up to €5,000 per year base, i.e., up to €1,000 deduction) if the work reduces at least one 7% of the demand for heating and cooling of the home. Replacing old windows with energy-efficient ones is exactly the kind of work that achieves this.
- 40 % (up to €7,500 base per year, up to 3.000 € (deduction) if non-renewable primary energy consumption is reduced by at least 30% or the home reaches an A or B rating. It usually requires combining windows with other improvements, such as changing the heating system.
- 60 % for energy rehabilitation works of a entire building, with a maximum accumulated amount of €15,000 per owner.
A simple example
You replace all the windows in your apartment and the bill is €6,000. If the technician certifies that the heating and cooling demand decreases by at least 7%, you get a 20% discount on the maximum of €5,000. €1,000 less on your tax returnAdd to that the savings on your electricity bill each month.
Requirements for the Tax Office to accept it
- Energy efficiency certificate before construction. It is done by a qualified professional (architect, surveyor, or engineer). A previous report is valid if no more than two years have passed since the start of construction.
- Energy efficiency certificate after the work, which compares the result with the previous one and demonstrates the improvement.
- Make it your primary residence or a property you own that you rent out as your primary residence (or that you put up for rent before December 31, 2027). If you use it as a holiday rental, consult your advisor first.
- Pay by card or bank transferNever in cash, and keep the receipt.
- If you receive any subsidy for the same work, it is subtracted from the amount you deduct.
Step by step to take advantage of it
- Request the initial energy certificate of your home (if you don't already have one).
- Request a quoteWe'll look at your apartment, recommend the windows that best improve insulation, and give you the technical details the certifier needs.
- We installed the windows and you pay by bank transfer.
- The technician prepares the final certificate., before January 1, 2027.
- You claim the deduction in the income tax return for the year in which that certificate is issued.
Which windows help meet the requirement
The biggest improvement to the certificate comes from replacing old single-glazed or uninsulated aluminum windows with:
- PVC windows with several chambers, which insulate very well and are not damaged by salt air.
- Aluminum windows with thermal break, if you prefer thinner profiles.
- Double glazing with low-emissivity glass (or solar control on very sunny facades).
- Insulated roller shutter boxes, which are usually a large hole through which heat escapes.
Besides the tax savings, you gain peace and quiet: in Benidorm, this is one of the improvements our clients appreciate most. We explain it in our guide about soundproof windows.
And other forms of assistance?
The income tax deduction is compatible with other benefits, although any additional benefits you receive will be deducted from your taxable income. We've summarized it for you on our [page name/website/etc.]. grants and subsidies for windows and in the one of energy efficiencyIf you have any questions about your case, ask us and we'll guide you.
Request your quote in Benidorm
At Ventanas y Puertas Benidorm, we advise you on which windows are right for you and prepare a quote with everything the technician needs for the certification. Call us at 865 682 274, write to us on WhatsApp at 686 998 851 the Request a free quote.The sooner we start, the easier it will be to meet the tax deadlines.
Frequently Asked Questions
How much can I deduct for replacing the windows?
The most common rate is 20% of your energy bill, with a maximum of €1,000 per year. If the energy efficiency improvement is more significant (for example, new windows plus a heating system upgrade), it can reach 40%, up to €3,000.
Do I absolutely need an energy performance certificate?
Yes. Two certificates are required: one from before and one from after the work, to demonstrate that the property consumes less energy. Without them, the deduction cannot be claimed.
Is it valid for an apartment I have rented?
Yes, if it is rented as a primary residence or you rent it out before December 31, 2027. In the case of tourist rentals, consult your tax advisor first.
What if the homeowners' association replaces the windows?
If the work involves the energy rehabilitation of the entire building, there is a 60% subsidy, which is divided among the owners according to their share.
Can I pay in cash?
No. To be eligible for the deduction, payment must be made by card, bank transfer, or other banking means.
General information based on Royal Decree-Law 7/2026 and information from the Tax Agency. For your specific case, consult your tax advisor or manager.