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V0055-23 17 January 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Choice between energy efficiency tax deductions depending on work requirements

A taxpayer has enquired whether they can apply multiple tax deductions for energy efficiency improvements to their home. The Directorate-General for Taxes (DGT) has ruled that both deductions cannot be applied simultaneously; instead, the deduction that meets the specific technical requirements evidenced by the energy performance certificate must be applied.

The question raised

Question posed: Possibility of applying any of the deductions for works aimed at improving energy efficiency in dwellings provided for in sections 1 and 2 of the 50th additional provision of the LIRPF.

The DGT's ruling

The 20% and 40% deductions cannot be applied simultaneously to the same work. The 40% deduction shall apply if the consumption of non-renewable primary energy is reduced by 30% or an 'A' or 'B' rating is obtained. If these conditions are not met, but the heating and cooling demand is reduced by at least 7%, the 20% deduction shall apply.

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