Tax Benefits for Energy Efficiency in 2022

04 August 2021

Learn more about the tax benefits of the energy certification of your home: IMI and IMT.

Do you know the tax benefits of energy efficiency in 2022?

Energy efficiency is understood as the attribution of a rating equal to or higher than “A” (A or A+). In the case of buildings that have been restored, rebuilt, altered, or subject to extension and conservation work, the concept of energy efficiency is different. It is understood that they are efficient when they go up at least two levels in relation to what they had before.

Tax benefits: Municipal Property Tax (IMI)

In accordance with the legislation in force, reflected in the Statute of Fiscal Benefits (EBF), each Municipality may establish a reduction of up to 25% of the IMI rate, to be in force in the year to which the tax relates, for energy efficient buildings (article 44B of the EBF).

If the property is more than 30 years old or located in an urban rehabilitation area, it may also benefit from an IMI exemption (Article 45 of the EBF). To do so, it will have to undergo rehabilitation works, promoted under the terms of the Urban Rehabilitation Legal Regime.

Exemption is possible if you then move up two classes in energy efficiency from the previous one. In these cases, this exemption is maintained for 3 years from the year of the conclusion of the works ( including the year of completion).

It can also be renewed for another 5 years, at the owner’s request. But in this situation, the property must be a permanent dwelling or a rental property for permanent dwelling.

Municipal Transfer Tax (IMT)

There are other tax benefits of energy efficiency in 2022 for permanent housing properties: they may also benefit from the IMT exemption. For this, the owner has to start the rehabilitation works within a maximum of 3 years from the date of acquisition (Law no. 114/2017, of 29/12).

Ask your municipality for more information and find out how you can enjoy these benefits!

Want to know more about state support to improve the efficiency of your home?

Request your energy certificate