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A taxpayer inquired whether they could apply the tax deduction for energy efficiency improvements to a property that is not their primary residence. The Directorate-General for Taxes (DGT) ruled that the deduction under section 3 of the 50th additional provision of the Personal Income Tax Law (LIRPF) does not apply, as the works were performed on an individual dwelling rather than on the building as a whole.
Question posed: Possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in paragraph 3 of additional provision 50 of the LIRPF.
The 60% deduction provided for in additional provision 50.3 of the LIRPF requires that energy rehabilitation works improve the efficiency of the building as a whole. To this end, it must be certified through a building energy efficiency certificate that there is a reduction in non-renewable primary energy consumption of at least 30% or the attainment of an 'A' or 'B' energy rating. As these are actions carried out at an individual level within the dwelling and not on the building as a whole, the necessary requirement is not met.
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