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V1097-22 19 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Co-owners may claim energy efficiency tax deductions based on their percentage of ownership

A query was raised regarding whether two co-owners of a property can claim the tax deduction for works aimed at improving non-renewable primary energy consumption. The Directorate General for Taxes (DGT) ruled that each individual may claim the deduction for the amounts paid in proportion to their ownership share, even if the invoice is issued in the name of only one owner.

The question raised

Whether both co-owners can apply the deduction for works to improve the consumption of non-renewable primary energy in their Personal Income Tax return.

The DGT's ruling

Each co-owner may claim the deduction for the amounts paid for the works in the proportion corresponding to their percentage of ownership in the dwelling. This is applicable regardless of whether the invoice for the works was issued solely in the name of one of the co-owners. The co-owners may prove payment by any means of evidence valid under the Law.

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