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A taxpayer inquired whether they could apply both the 40% deduction for a first work and the 60% deduction for a second energy efficiency work. The DGT ruled that, as it concerns a single-family dwelling, both actions are considered to have been carried out on the building as a whole, and therefore only the 60% deduction is applicable.
Cuestión planteada Posibilidad de aplicarse la deducción señala en el apartado 2 de la disposición adicional 50ª de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas por la primera de las obras en el ejercicio 2023, y la deducción prevista en el apartado 3 de dicha disposición adicional por la segunda de las obras en el ejercicio 2024 y siguientes.
En viviendas unifamiliares, las obras de mejora de eficiencia energética se consideran actuaciones realizadas en el conjunto del edificio. Por tanto, no es posible combinar las deducciones de los apartados 1 y 2 con la del apartado 3 de la disposición adicional 50ª de la LIRPF. Si se cumplen los requisitos, la deducción aplicable será la del 60% por las cantidades satisfechas, con un límite de 5.000 euros anuales y un máximo acumulado de 15.000 euros.
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