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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.
Cuestión planteada Posibilidad de aplicarse la deducción por obras para la mejora de la eficiencia energética en viviendas sin limitarse a su porcentaje de titularidad.
Cada copropietario podrá practicar la deducción por las cantidades satisfechas por las obras en la parte que proporcionalmente se corresponda con su porcentaje de titularidad en la vivienda. Esto se aplica aunque la factura de las obras se haya expedido únicamente a nombre de uno de los cotitulares. Los copropietarios pueden acreditar el pago de las cantidades mediante cualquier medio de prueba válido en Derecho.
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