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V0970-26 29 April 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de rehabilitación energética

Co-owners can claim energy rehabilitation deduction proportionally to their share

A taxpayer asks whether the full deduction for solar panel installation can be claimed when owning a property jointly at 50%. The DGT responds that each co-owner can claim a proportionate deduction based on their ownership share, even if the invoice is in one owner's name.

The question raised

Question posed: Possibility for the applicant to apply in full the deduction for energy rehabilitation works provided for in the 50th additional provision of Law 35/2006, of November 28, on Personal Income Tax in the 2025 tax year return.

The DGT's ruling

The taxpayer is entitled to the deduction provided for in the 50th additional provision of the Personal Income Tax Law (LIRPF) if the energy efficiency improvement requirements, as evidenced by a certificate, are met. Each co-owner may claim the deduction for the amounts paid in proportion to their respective ownership percentage. This is applicable even if the invoice for the works has been issued solely in the name of one of the co-owners, provided that payment can be substantiated by any valid means of proof.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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