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V0662-24 15 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por rehabilitación energética

Co-owners may claim energy renovation tax deductions based on their ownership share

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.

The question raised

Whether both spouses could apply the deduction for energy rehabilitation works provided for in section 3 of the 50th additional provision of Law 35/2006, of November 28, on Personal Income Tax or, conversely, whether they could apply the deduction indicated in section 2 of the aforementioned provision, taking into account the single-family nature of the dwelling, that both pay 50 percent of the mortgage, and that the invoice for the works has been issued in the name of the applicant.

The DGT's ruling

The homeowner may deduct 60% of the amounts paid for rehabilitation works that improve the energy efficiency of the building (including single-family homes), with an annual limit of 5,000 euros and a maximum of 15,000 euros. Each co-owner may claim the deduction for the amounts paid in the proportion corresponding to their ownership percentage, regardless of whether the invoice was issued in the name of a single co-owner. Co-owners may prove payment through any means of evidence valid under the Law.

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