How the window grant and the IRPF deduction stack
Spain runs two separate refunds for energy-efficient window replacement. They can apply to the same project, but each has its own rules — and the grant is netted out of the deduction, so the real saving is smaller than adding the two percentages.
1. The direct grant
The Plan Estatal de Vivienda 2026–2030 funds envelope works — window replacement included — with up to 40% of the cost, capped at €7,500 per dwelling. It's paid through your region's call, so availability depends on your comunidad autónoma and the energy saving achieved.
2. The IRPF tax deduction
Deduct 40% of what you actually paid, on a base of up to €7,500 a year — max €3,000 back. It applies to your main home or a rented dwelling, and requires a certified 30% cut in non-renewable primary energy or reaching class A/B. Works and payments must land by 31 December 2026.