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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

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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