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A taxpayer asks whether amounts spent on facade rehabilitation can be deducted after purchasing a property where works were already underway. The DGT confirms that the deduction can be applied to amounts actually paid from the date of acquisition, in proportion to ownership share.
Cuestión planteada Posibilidad de deducirse las cantidades efectivamente invertidas por la consultante en dicha instalación desde la adquisición de la vivienda a efectos del IRPF.
La deducción por obras de rehabilitación que mejoren la eficiencia energética en edificios de uso predominante residencial permite deducir el 60 por ciento de las cantidades satisfechas. El contribuyente puede aplicarse esta deducción por las cantidades efectivamente satisfechas desde la fecha de adquisición de la vivienda a la empresa rehabilitadora. Dicha cuantía se determinará aplicando el coeficiente de participación en la propiedad horizontal sobre las cantidades satisfechas por la comunidad de propietarios.
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