Skip to content
Back to index
V0098-26 20 January 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por rehabilitación energética

Each co-owner can claim energy rehabilitation deduction based on ownership percentage

A taxpayer asks whether he and his spouse can claim the solar panel deduction on their single-family home. The DGT responds that each co-owner may claim the deduction in proportion to their respective ownership percentage.

The question raised

Question posed: Whether both spouses may apply the deduction provided for in section 3 of the additional provision 50th of Law 35/2006, of November 28, on Personal Income Tax, in respect of the amounts paid for the entirety of the works carried out.

The DGT's ruling

The deduction for energy rehabilitation works in residential buildings allows owners to deduct 60% of the amounts paid. Each co-owner of the dwelling may apply this deduction for the amounts paid for the works in the proportion corresponding to their ownership percentage. To this end, the payment of said amounts must be substantiated through means of proof valid under the Law.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact