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V0427-24 14 March 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras

Energy efficiency renovation tax deduction applicable to single-family homes

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.

The 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.

The DGT's ruling

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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