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V0122-24 15 February 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por rehabilitación energética

Eligibility for the 60% tax deduction for energy efficiency renovations in residential buildings

A taxpayer inquired whether they could claim the tax deduction for energy efficiency works on a single-family home of which they are a co-owner. The Directorate General for Taxes (DGT) ruled that this is possible, provided the requirements for reducing energy consumption or improving the energy rating are met and verified by a certificate.

The question raised

Possibility of applying the deduction provided for in section 3 of the 50th additional provision of the LIRPF.

The DGT's ruling

Owners of dwellings in buildings of predominantly residential use may deduct 60% of the amounts paid for energy rehabilitation works carried out until December 31, 2024. A reduction in non-renewable primary energy consumption of at least 30% or the achievement of an 'A' or 'B' energy rating is required, as evidenced by a certificate. Each co-owner may apply the deduction for the amounts paid in proportion to their percentage of ownership. The maximum annual base is 5,000 euros, with a cumulative limit of 15,000 euros.

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