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A taxpayer inquired whether he and his spouse could both claim the tax deduction for energy efficiency works on a property that is his separate property, even if the costs were shared between them. The Directorate General for Taxes (DGT) ruled that, as the property is separate property, only the owner is entitled to the deduction for the amounts they have actually paid.
Cuestión planteada Teniendo en cuenta que la vivienda es un bien privativo del consultante y que las obras ha sido abonadas por los dos cónyuges, posibilidad de que ambos puedan aplicarse la deducción por obras para la mejora de la eficiencia energética en viviendas prevista en el apartado 3 de la disposición adicional 50ª de la LIRPF.
La deducción por obras de rehabilitación que mejoren la eficiencia energética en edificios de uso predominante residencial es aplicable sobre las cantidades satisfechas por el titular de la vivienda. Al ser la vivienda un bien privativo del consultante, únicamente este tendrá derecho a la deducción por las cantidades que haya satisfecho durante el periodo señalado. Para ello, debe acreditarse la reducción del consumo de energía primaria no renovable de un 30 por ciento como mínimo mediante certificado de eficiencia energética.
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