INTRODUCTION: The Council of Ministers approved Royal Decree-Law 19/2021, of October 5, which adopted urgent measures to promote building rehabilitation activity in the context of the Recovery, Transformation and Resilience Plan. This Decree modifies the Horizontal Property Law 49/1960, of July 21, and the Land and Urban Rehabilitation Law -Real Legislative Decree 7 / 2015-. Some of the proposals that have been made by collegiate Property Administrators through their General Council of Associations of Property Administrators -CGCAFE- are also collected.
The regulation aims to make the adoption of agreements on rehabilitation matters more flexible as well as to improve the conditions for their financing. Although they are shared objectives, the CGCAFE considers that not all the current problems of the communities of owners are solved, so the collegiate Property Administrators will continue working so that a new Horizontal Property Law is approved appropriate to the reality of the 21st century.
Collegiate Property Administrators have always raised the need to establish tax deductions as a good way to encourage rehabilitation works. The rule includes three types of deductions in personal income tax and in corporation tax. The CGCAFE also considers these measures positive, which include some of the proposals made by the CGCAFE. These deductions are totally necessary to help the communities of owners approve energy rehabilitation works.
A PROFESSION CONSIDERED ESSENTIAL
Collegiate Property Administrators will be essential in the processing of these grants for the buildings they manage, but also, and no less important, to offer all the necessary information to their clients on what works and actions are eligible, how the project has to be managed. grant and its deadlines.
The CGCAFE will continue to collaborate with the different Public Administrations to find a way to convey to the communities the great opportunity that exists to "refine" their buildings. Likewise, we will continue working together to develop tools that streamline procedures related to the rehabilitation of buildings and homes in Spain, with the aim that public aid from NEXT GENERATION funds reaches the largest possible number of households and buildings. For this, the CGCAFE has signed collaboration agreements with the Higher Council of the Colleges of Architects of Spain -CSCAE-, and with the General Council of Technical Architecture of Spain -CGATE-, with the aim of stimulating the rehabilitation works, for which it is necessary to ensure that complete and reliable information on the various public calls for aid reaches households.
HELP FOR HOMEOWNER COMMUNITIES
At the European level, the management of the funds is included in Regulation 2020/2094, of December 14, 2020. At the national level, Royal Decree-Law 36/2020, of December 30, which establishes the measures adopted for the execution of the Recovery, Transformation and Resilience Plan. The subsidies to which the communities of owners can access have to be related, therefore, with works for the installation of renewable energies, among them photovoltaic and solar panels, in addition to those that involve the insulation of facades and windows, electrical installations more efficient, energy control and management, among others. To make it possible, Royal Decree-Law 19/2021, of October 5, which adopts urgent measures to promote building rehabilitation activity in the context of the Recovery, Transformation and Resilence Plan, modifies the Horizontal Property Law 49/1960, of July 21, and the modification of the Land and Urban Rehabilitation Law -Real Legislative Decree 7 / 2015-, and establishes the following:
Horizontal Property Law
• For the realization of rehabilitation works to improve the energy efficiency of the building or the implementation of renewable energy sources, the vote of the simple majority of the owners will be sufficient. The same majority will be necessary to request the aid and financing systems for such works.
• It establishes that they have the condition of general expenses and, therefore, the owners are obliged to contribute to their payment.
Land and Urban Rehabilitation Law: deductions in Personal Income Tax and Corporation Tax:
• Communities of owners are recognized with their own legal personality, but only to request credits or financing for the improvement of the energy efficiency of residential buildings. For the rest of the issues, the owners continue to be the individual owners of rights and obligations, and not the Community of Owners.
• The rule includes three types of deductions in personal income tax and in corporation tax. The deductions in personal income tax would be 20% the first, the second 40% and the third 60% of what was paid for the works.
Energetic certification:
• In the aid granted to the Community of Owners, the deduction will be applied to the payment made by each owner.
• It is established that the energy consumption must be reduced by at least 30%, and after the rehabilitation the qualification of the Energy Certification must be A or B.
WHAT IF THE GRANT IS REQUESTED BY AN OWNER / OWNER FOR HIS PRIVATE HOME?
•The owners, usufructuaries or tenants who carry out works in their home with the aim of improving energy efficiency, may deduct the percentages mentioned above in their personal income tax.
• In order to make the deduction, they have to reduce, at least, 7% of their demand for heating and cooling, or reduce the consumption of non-renewable energy, such as coal, gas or diesel.
•These reductions must be justified with an improvement in the qualification of the Energy Efficiency Certificate.
• You must provide the invoices for the works carried out.
WHERE CAN I GET HELP? AND HOW CAN I APPLY FOR THEM?
You can find out at: https://planderecuperacion.gob.es/como-acceder-a-los-fondos/convocatorias o dirigir tus dudas al correo subvenciones@cgcafe.org
NOTE: The different Public Administrations and state public companies will publish the bases of the different calls and will inform about the public-private collaboration to access the subsidies.