Skip to content
Back to index
V0037-24 13 February 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por rehabilitación energética

Tax deduction for energy renovation in residential buildings and co-ownership rights

A taxpayer has enquired whether they can claim a tax deduction for energy renovation works on their detached house and how to report any subsidies received. The Directorate General for Taxes (DGT) has ruled that the deduction is applicable and that each co-owner may deduct their proportional share of the expenses, while also clarifying the tax treatment of subsidies.

The question raised

Question posed: Possibility of applying the deduction for energy rehabilitation works in dwellings as provided in section 3 of the 50th additional provision of the LIRPF.

The DGT's ruling

Owners of dwellings in buildings for residential use may deduct 60% of the amounts paid for rehabilitation works that improve energy efficiency. Each co-owner may claim the deduction for their proportional share of ownership, even if the invoice is issued to a single person. Subsidies received are considered capital gains to be included in general income, unless they are granted under specific decrees that exempt them from inclusion in the taxable base. If an amount is deducted and subsequently subsidized, the tax situation must be regularized.

Email
Contact