Autor: María Gracia Moreno Vegas 

Como explicamos en el artículo anterior sobre los Fondos Next Generation [introducir enlace a nuestro artículo], la Unión Europea ha incluido en su presupuesto a largo plazo una partida de más de 800.000 millones de euros destinada a la rehabilitación y recuperación resiliente de Europa tras la crisis inflacionaria y de recesión económica consecuencia de la pandemia de COVID19.  Articulados mediante el Mecanismo para la Recuperación y la Resiliencia (MRR), el fondo React-EU y otros como Horizonte Europa o FEADER,  de estos fondos España recibirá 140 000 millones de euros, de los cuales 3.420 millones irán destinados a la rehabilitación de viviendas y edificios residenciales instrumentados  el Plan de Recuperación, Transformación y Resiliencia “España Puede”.

Será el Ministerio de Transportes, Movilidad y Agenda Urbana quien administre y adjudique estos fondos, estableciendo un sistema de inversión presupuestaria en las Comunidades Autónomas, quienes distribuirán los fondos europeos en forma de programas de ayudas públicas e incentivos. De los 3 420 millones de euros destinados a la rehabilitación de viviendas y edificios residenciales:

 

En el momento de su aprobación, el Real Decreto-Ley 19/2021 de medidas urgentes para impulsar la actividad de rehabilitación edificatoria dispuso que se permitiera aplicar un total de 3 970 millones de euros con cargo de MRR:

 

  • 2 970 millones a rehabilitación de viviendas y
  • 1 000 millones para la construcción de viviendas que serán dedicadas al alquiler social.

 

Y, por otro lado, el RDL 19/2021 describió que el reparto autonómico de estos medios se realizaría mediante resolución de transferencias a lo largo de tres años, comenzando en el año de su entrada en vigor. Este reparto consistirá en redistribuir los 2.970 millones ya mencionados entre las CCAA, comenzando por la transferencia de 1.151 millones que ya se ejecutó en 2021, pasando por otra transferencia de 1.389 millones prevista para este año corriente, y una última de 430 millones en 2023, liquidando así el total de la partida dispuesta a la subvención de rehabilitación de viviendas. La recepción de estos fondos, actualmente, está dividida entre las CCAA en función del número de hogares y se presenta de la siguiente forma:

Gráfico reparto de PRTR en CCAA

Now, how can individuals and companies benefit from this aid?  

 

Following the information published by MITMA, there are 6 aid and incentive programs through which companies or individuals can apply to be benefactors of this rehabilitation program:

-Aid program for rehabilitation actions at the neighborhood level: the financeable actions will be those aimed at reducing energy demand (heating and cooling) by at least 7% and reducing non-renewable primary energy consumption by at least 30%. It may be applied for mainly by owners, tenants and usufructuaries of dwellings and only those actions carried out in their main and permanent dwellings (accredited by certificate or registration form) will be eligible for financing. The amount will cover 40% of the cost of the action, with a limit of the minimum cost of the action of 1,000 euros and the amount of the aid reaching a maximum of 3,000 euros per dwelling. The collection of this aid may be assigned to third party agents who carry out the management of the rehabilitation. The processing of this will be by means of a public call of the Autonomous Regions or autonomous cities, through a selection process of simple concurrence of order of presentation until the funds are exhausted, with a deadline for processing up to the second quarter (June 30) of 2026 and for carrying out the works of up to twelve months once the aid has been awarded. These actions will have to be justified before the instructing body by submitting a report no later than three months after the completion of the works, indicating the conditions imposed on the award, the actions carried out and the benefits obtained.

Program to support rehabilitation offices: The provision of a comprehensive service to support the implementation and management of housing energy rehabilitation projects and actions will be financed. This will consist of providing assistance, resolving doubts, providing energy advice and promoting and disseminating the program, with the aforementioned offices being «at the service of citizens, homeowners’ associations, companies and rehabilitation agents in general, taking into account that the rehabilitation and regeneration actions at neighborhood level will have their own one-stop offices». The amount of these aids will be covered by the funds of the rehabilitation plan at building level and will be valued at 800 euros per dwelling actually rehabilitated, depending on the territorial scope, and with a limit of 100% of the accredited costs. Deposited either as advances or payments on account, this aid will only be available until June 30, 2026.

-Aid program for rehabilitation actions at building level: With the objective of reducing the demand for primary energies by at least 30% and reducing the overall annual consumption of heating and cooling (by 35% in climate zones D and E, and 25% in climate zone C), the aid will be destined to actions of integral rehabilitation of buildings in collective residential typology and in isolated or grouped single-family dwellings. With special emphasis on the remodeling of facades and enveloping architecture, it is required that the buildings have at least 50% built above ground, have a residential use, and the actions have the agreement of the owners’ community. The following may apply for the aid

    • The owners or usufructuaries either natural or legal persons.
    • The public companies, the mercantile societies participated by the public administration, the organisms, the entities and the own public administration as long as they are owners of the residential buildings.
    • The communities of owners.
    • Owners who, as a group, are owners of buildings.
    • The cooperatives composed by owners of houses or buildings and the cooperatives in regime of cession of use of their houses.
    • Companies and cooperatives that are lessees or concessionaires of the buildings. In order to be able to request the aid they must present a contract that grants them the express faculty to undertake rehabilitation works.
    • The tenant of the dwelling will be able to request the aid as long as he has agreed with the owner to pay for the works in exchange for the payment of the rent. The tenant must present an agreement that accredits this commitment.

The amount of this aid will be arranged in an ascending scale of percentages according to the energy efficiency obtained with a maximum limit of:

    • For a 30-45% reduction: 6,300 € for residential housing and 56 € per m2 for commercial or other use premises.
    • For a reduction of 45-60%: 11,600 € for residential housing and 104 € per m2 for commercial premises or other use
    • For a reduction of more than 60%: 18,800 € for residential housing and 168 m2 for commercial premises or other use

The aids included in this plan will be subject to awarding by simple concurrence published by the Autonomous Regions until funds are exhausted, and may be paid as advances when so established by regional regulations, and are compatible with other public aids for the same purpose as long as they do not exceed the total amount of the actions and do not cover the same amount of the cost.

-Program of aid to actions for the improvement of energy efficiency in housing: They are mainly aimed at owners, usufructuaries and tenants of housing and only the actions carried out in the habitual and permanent domiciles of the owners, usufructuaries or tenants will be financed, which can be accredited by means of certification or registration form. The amount of these aids will consist of a financing of 40% of the cost of the action with a limit of 3,000 € per dwelling, having to be the minimum cost of the action 1,000 € per dwelling. These recipients will be able to combine the receipt of this aid with the rehabilitation aid at neighborhood level, with the rehabilitation program at building level and any other public aid with the same purpose, as long as the total cost of the actions is not exceeded and they are not destined to pay the same expenses. As in the previous procedures, the Autonomous Regions will award these aids by means of a public call, following the order of presentation until the funds are exhausted. The deadline for completing the works will be twelve months, and for processing this aid until June 30, 2026. Likewise, the expenses and results must be justified in a report, carried out by a competent qualified technician and deliverable within a maximum period of three months after the completion of the actions.

    -Aid program for the preparation of the book of the existing building for the rehabilitation and the drafting of rehabilitation projects: Depending on the number of dwellings per building, these aids will be endowed with a maximum amount of 3,500 € per book of the existing building and 30,000 € per rehabilitation project, being granted through public call of the autonomous administrations following the regime of simple concurrence already mentioned above. Eligible beneficiaries

      • The owners or usufructuaries of single-family houses isolated or grouped in rows, and of existing buildings of residential typology of collective housing, whether they are natural persons or have legal personality of private or public nature.
      • The public administrations and the organisms and other entities of public law, as well as the public companies and mercantile societies participated, integrally or in majority, by the public administrations owners of the buildings.
      • The communities of owners, or groups of communities of owners.
      • The owners who, in grouped form, are owners of buildings.
      • The cooperative societies of landlords.

    The collection of these aids may be assigned to the rehabilitation agent or manager «in charge of carrying out actions of promotion, follow-up, management of public aids and access to financing.»

    -ICO credit program and tax deductions: Instrumentado por el Programa de recuperación económica y social de entornos residenciales, estos beneficios fiscales supondrán: 

    • Deduction of 20% of the IRPF for reducing by 7% the energy demand for heating and cooling in the habitual residence or for renting as habitual residence, with a maximum of 5,000 euros per dwelling and applicable until December 31, 2022.
    • Deduction of 40% of the IRPF for actions that reduce by 30% the consumption of non-renewable primary energy, or improve the energy rating reaching the letters «A» or «B» in habitual residence, with a maximum of 7,500€ per dwelling and applicable until December 31, 2022.
    • Deduction of 60% of the IRPF for actions that reduce by 30% the consumption of non-renewable primary energy, or improve the rating reaching the letters «A» or «B» in residential buildings, with a maximum of €15,000 per dwelling and applicable until December 31, 2023.

    Likewise, through an agreement between the Official Credit Institute (ICO) and MITMA, a new line of guarantees will be developed that «will partially cover the risk of loans granted by private financial entities for the rehabilitation of residential buildings that contribute to the improvement of energy efficiency», according to the provisions of Royal Decree-Law 19/2021, which introduces reforms to Law 49/1960, of July 21, regarding horizontal property, facilitating the decision making process in homeowners’ associations. These guarantees will have a term of up to 15 years for the financing of a maximum of 1,100 million euros each.  

    For further information on this matter or to better understand what the NextGeneration Funds of the European Union consist of, you can visit our blog of legal articles or contact us to receive advice on the procedures described above..