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The consultant asks whether a deduction for energy rehabilitation works can be applied to their attached single-family home. The DGT confirms that the 60% deduction under Article 3 of the Additional Provision 50 of the Personal Income Tax Law is available if the building meets energy efficiency improvement requirements.
Question raised: The taxpayer intends to carry out energy rehabilitation works on their semi-detached single-family dwelling and wishes to know whether the deduction for energy rehabilitation works in dwellings provided for in section 3 of additional provision 50 of Law 35/2006, of November 28, on Personal Income Tax, is applicable.
Owners of dwellings in buildings of predominantly residential use may deduct 60% of the amounts paid for energy rehabilitation works until December 31, 2027. To this end, a reduction in non-renewable primary energy consumption of at least 30% or the attainment of an 'A' or 'B' energy rating must be proven by means of an energy efficiency certificate. In the case of a single-family dwelling, the certificate must prove the improvement of the efficiency of the building itself.
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