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V0830-23 10 April 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de rehabilitación

Tax deduction for energy efficiency renovations in residential buildings based on ownership share

The taxpayer inquires about the Personal Income Tax (IRPF) deduction for energy efficiency works in their building and the treatment of potential community grants. The Directorate General for Taxes (DGT) rules that the deduction may be applied to the amounts paid according to the individual's ownership share, and that any grants received are attributed to the owners as capital gains.

The question raised

Question raised - Possibility of deducting the amounts paid for the work in the 2022 income tax return.

The DGT's ruling

Owners of dwellings in residential buildings may deduct 60% of the amounts paid for energy rehabilitation works that improve the efficiency of the building, with an annual limit of 5,000 euros and a maximum cumulative limit of 15,000 euros. The deduction applies to the periods 2021 to 2024 provided that the corresponding energy efficiency certificate is issued. In the event of subsidies, these are attributed to the owners according to their participation coefficient and are taxed as capital gains in the period of collection, unless they correspond to specific exempt programs.

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