A passive house guarantees comfort and energy efficiency. This means saving money, but it is also a sustainable solution in which design and materials combine to create a home that consumes almost no energy.
Not all sustainable homes are certified as passive houses. That's why it's important to know what's involved and how to ensure that the house you're going to build or buy meets the requirements for this certification.
What is a passive house?
A passive house is built in such a way as to guarantee high energy efficiency, high indoor thermal comfort and sustainability. These principles already apply to many of today's buildings. However, it is the way in which these objectives are achieved that makes these houses unique.
The construction of a passive house is based on 5 principles that the University of Aveiro summarizes graphically on this page:
- Good level of thermal insulation of the opaque envelope;
- Minimization of thermal bridges;
- Airtightness;
- Mechanical ventilation with heat recovery;
- Efficient glazing.
Does an efficient house have tax benefits?
Another way to save can be through taxation, if the municipality where the house is located has adopted a reduction of up to 25% in the Municipal Property Tax (IMI) rate for energy-efficient urban buildings.
This possibility is provided for in the Statute of Tax Benefits (EBF) and covers, in particular, properties that have been assigned an energy class equal to or higher than A. It can also apply to buildings that, after construction, reconstruction, alteration, extension or conservation work, now have an energy class at least two classes higher than the previous one.
This discount is valid for five years. If the property's energy certification falls within these parameters and the local authority grants this benefit, you can apply for the IMI discount at your local tax office.
Exemption from IMI and IMT on rehabilitated buildings.
There are also tax benefits (exemption from IMI and IMT) for urban buildings or autonomous fractions completed more than 30 years ago or located in urban rehabilitation areas and which have been rehabilitated (art. 45 of the EBF).
For this to happen, the rehabilitation of the building must be promoted under the terms of the Urban Rehabilitation Legal Regime and the state of conservation resulting from the intervention must be two levels higher than before, with a minimum level of good. Energy efficiency and thermal quality requirements must also be met.
The IMI exemption is valid for a period of 3 years, and can be renewed for a further 5 years in the case of properties used for renting out permanent housing or own permanent housing.
As for the IMT exemption, it applies to the purchase of properties for rehabilitation, provided that the work begins within three years of the purchase. The property must be used for permanent rental housing or, when located in an urban rehabilitation area, for permanent rental housing.
Recognition of the intervention must be requested together with the town hall licenses for the work to be carried out. The town hall will communicate this recognition to the local tax office.
Source: https://www.cgd.pt