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V0664-24 15 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax deduction unavailable if taxpayer does not own the property

A taxpayer inquired whether they could claim tax deductions for energy efficiency improvements carried out on their parents' home. The Directorate General for Taxes (DGT) ruled that the deduction cannot be applied as the taxpayer fails to meet the requirement of being the property owner.

The question raised

Whether the applicant can apply the deduction for works to improve energy efficiency in dwellings for the actions carried out, as well as the documentation that must be provided for such purposes.

The DGT's ruling

To apply the deduction for rehabilitation works that improve energy efficiency in buildings with predominant residential use, the taxpayer must be the owner of the dwelling. Since the dwelling subject to the works is owned by the applicant's parents, they cannot apply the deduction due to failure to comply with this legal requirement.

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