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V0713-23 23 March 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras

Potential application of the 60% tax deduction for energy renovation works in residential buildings

The inquirer asks whether they can apply the tax deduction for energy efficiency improvement works to their single-family home. The DGT rules that the 60% deduction may be applied if a reduction in non-renewable primary energy consumption of at least 30% is certified via an energy efficiency certificate.

The question raised

Possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in section 3 of the 50th additional provision of the LIRPF.

The DGT's ruling

Owners of dwellings in buildings of predominantly residential use may deduct 60% of the amounts paid for energy rehabilitation works carried out until December 31, 2024. To this end, a reduction in non-renewable primary energy consumption of at least 30%, or an improvement in the rating to class 'A' or 'B', must be certified by an energy efficiency certificate. The maximum annual base is 5,000 euros, with a cumulative limit of 15,000 euros. Co-owners may apply the deduction for the amounts they have paid in proportion to their ownership.

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