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V0097-26 20 January 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency deduction based on ownership percentage

A co-owner with 50% share in a single-family home asked if he could claim the full cost of energy efficiency works since he paid the entire amount. The DGT confirms that the deduction is limited to each co-owner's share of ownership, regardless of who paid the invoice.

The question raised

Possibility of applying the deduction for works to improve energy efficiency in dwellings without being limited to their ownership percentage.

The DGT's ruling

Each co-owner may claim the deduction for the amounts paid for the works in the proportion corresponding to their ownership percentage in the dwelling. This is applicable regardless of whether the invoice for the works was issued solely in the name of one of the co-owners. The co-owners may prove that they have paid the amounts through any means of proof valid under the Law.

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