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A taxpayer inquired whether the tax deduction for energy efficiency improvements can be applied to a single-family home that is not their primary residence. The Directorate General for Taxes (DGT) ruled that the deduction under section 3 of the 50th additional provision of the Personal Income Tax Law (LIRPF) is applicable, provided the energy efficiency improvement requirements are met.
Question raised: Possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in the fiftieth additional provision of Law 35/2006, of November 28, on Personal Income Tax.
Owners of dwellings in buildings for residential use may deduct 60% of the amounts paid for energy rehabilitation works up to a maximum of 5,000 euros per year (with a cumulative limit of 15,000 euros). To this end, a reduction in non-renewable primary energy consumption of at least 30% or the attainment of an 'A' or 'B' energy rating must be proven by means of an energy efficiency certificate. In the case of single-family dwellings, the dwelling is considered the building. Each co-owner may apply the deduction for the amounts they have paid in proportion to their percentage of ownership.
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