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The taxpayer inquired whether they could apply the energy efficiency works deduction to their single-family home and how any received subsidy should be taxed. The Directorate General for Taxes (DGT) ruled that a 60% deduction is applicable if the building's energy rating is improved, and clarified that the subsidy constitutes a capital gain.
Cuestión planteada 1ª Posibilidad de aplicarse la deducción por obras para la mejora de la eficiencia energética en viviendas prevista en el apartado 3 de la disposición adicional 50ª de la LIRPF, así como período impositivo en el que tiene derecho a practicarse la misma.
Para la deducción del 60% en edificios de uso residencial, se debe acreditar una reducción del 30% en el consumo de energía primaria no renovable o alcanzar una calificación 'A' o 'B'. La deducción se aplica en el periodo en que se expida el certificado de eficiencia energética, siempre que este se emita antes de 2025. Las subvenciones recibidas se consideran ganancias patrimoniales integradas en la renta general y se imputan al periodo en que se perciban. Cada copropietario puede aplicar la deducción proporcionalmente a su porcentaje de titularidad.
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