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V0730-23 27 March 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Co-owners may claim energy efficiency tax deductions according to their ownership percentage

A taxpayer inquired whether they and their partner could apply for energy efficiency tax deductions on a single-family home if the invoices are in only one person's name. The Directorate General for Taxes (DGT) ruled that each co-owner is entitled to claim the deduction proportional to their ownership share, even if the invoice is issued to a single owner.

The question raised

Question raised: Whether both owners may apply 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

Each co-owner of the dwelling may claim the deduction for the amounts paid in the proportion corresponding to their percentage of ownership. This is applicable regardless of whether the invoice for the works was issued solely in the name of one of the co-owners. The co-owners may prove the payment of the amounts by any means of proof valid under Law.

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