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A taxpayer inquired whether they could apply the tax deduction for energy efficiency improvements to their single-family home. The Directorate General for Taxes (DGT) ruled that the deduction under section 3 of Additional Provision 50 of the Personal Income Tax Law (LIRPF) is applicable, provided the improvement to the building is verified by an energy efficiency certificate.
Cuestión planteada Posibilidad de 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.
Los propietarios de viviendas en edificios de uso predominante residencial pueden deducirse el 60% de las cantidades satisfechas por obras de rehabilitación energética realizadas hasta el 31 de diciembre de 2023. Se requiere acreditar, mediante certificado de eficiencia energética, una reducción del consumo de energía primaria no renovable de al menos un 30% o la mejora de la calificación a clase «A» o «B». La base máxima anual es de 5.000 euros, con un límite acumulado de 15.000 euros. Las cantidades no deducidas por exceder el límite anual pueden aplicarse en los cuatro ejercicios siguientes.
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