Tax deduction and grants for new windows in Spain in 2026
If you replace the windows of your main home or of a rented home, you can deduct 20 % or 40 % of what you pay from your Spanish income tax (IRPF), with an energy certificate before and after. Works must be paid by 31 December 2026.
Updated 12/10/2026 · General information, check your case with a tax adviser
The two deductions that fit a window replacement
| Deduction | Saving required | Rate | Maximum base |
|---|---|---|---|
| Lower heating and cooling demand | at least 7 % | 20 % | €5,000 |
| Lower non-renewable primary energy use | at least 30 %, or reach energy rating A or B | 40 % | €7,500 |
Example: if the windows cost €6,000 and you meet the 20 % requirement, you deduct 20 % of €5,000, that is €1,000 on your tax return. A third deduction exists for works on whole residential buildings, with a deadline of 31/12/2027.
Main requirements
- Home: your main home, or a home you own that is rented out as a home (or rented before 31/12/2027). Holiday homes that are not rented, garages, storage rooms and pools do not qualify.
- Energy performance certificate before and after, issued by a qualified technician and registered. The first one can be at most two years older than the start of the works; the final one must be issued before 1 January 2027.
- Deadline: amounts paid up to 31/12/2026 count (extension by Royal Decree-law 7/2026).
- Payment: card, bank transfer or named cheque. Cash payments do not qualify.
- Grants: any public grant for the same works is subtracted from the base.
- The deductions cannot be combined for the same works.
- It is an IRPF deduction: if you are not tax resident in Spain and pay non-resident tax, you cannot use it.
Is replacing the windows enough?
Often yes: replacing old aluminium windows without thermal break and with single glazing by PVC or thermally broken aluminium with low-E glass cuts heat and cold losses. But the exact percentage is calculated by the technician from the two certificates, depending on the home, its orientation and the number of windows.
Grants in the Valencia region and Murcia
At the date of this guide we are not aware of an open call for direct grants to replace windows in private homes. Check IVACE, your town hall's website or its housing renovation office, as calls change during the year.
Steps, in order
- Order the initial energy certificate before starting.
- Ask for a quote: we give you the technical data of each window (frame and glass U-values) for the technician.
- We make and install the windows; pay by transfer or card and keep the invoice with your NIE/NIF.
- Order the final certificate before 1 January 2027.
- Claim the deduction in the tax return for the year the final certificate is issued.
As the deadline is 31/12/2026, ask for a quote soon: manufacturing and installation take time.
Sources
Frequently asked questions
Can I claim for new windows in my holiday home?
Only if you rent it out as a home, or rent it out before 31 December 2027. A second home for your own use does not qualify.
What is the most I can deduct?
With the 20 % deduction, up to €1,000 (20 % of €5,000). With the 40 % one, up to €3,000 (40 % of €7,500). Grants received for the same works are subtracted.
Do I need the energy certificate before replacing the windows?
Yes. You need one certificate issued before the works start (at most two years before) and another one when they are finished, to prove the saving.
Replace your windows before the end of the year
Get a guide price and ask for a quote with the technical data of each window for your energy certificate.