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A taxpayer inquired whether they and their spouse could claim the tax deduction for energy efficiency works on a single-family home, given that the invoice was in their name but both are 50% owners. The Directorate General for Taxes (DGT) ruled that each co-owner may apply the deduction for the amounts they have paid in proportion to their percentage of ownership.
Cuestión planteada - Si ambos cónyuges podrían aplicarse la deducción por obras de rehabilitación energética prevista en el apartado 3 de la disposición adicional 50ª de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas o, por el contrario, podrían aplicarse la deducción señalada en el apartado 2 de la citada disposición, teniendo en cuenta el carácter unifamiliar de la vivienda, que ambos pagan el 50 por ciento de la hipoteca y que la factura de las obras ha sido emitida a nombre del consultante.
El titular de la vivienda puede deducirse el 60% de las cantidades satisfechas por obras de rehabilitación que mejoren la eficiencia energética del edificio (incluyendo viviendas unifamiliares), con un límite de 5.000 euros anuales y un máximo de 15.000 euros. Cada copropietario podrá practicar la deducción por las cantidades que haya satisfecho en la parte que proporcionalmente le corresponda según su porcentaje de titularidad, independientemente de que la factura se haya expedido a nombre de un solo cotitular. Los copropietarios pueden acreditar el pago mediante cualquier medio de prueba válido en Derecho.
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