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V1131-24 23 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de rehabilitación

Energy efficiency tax deduction applicable to a second renovation of a dwelling

A taxpayer who previously applied the energy efficiency tax deduction in 2022 has enquired whether it can be applied again for a second renovation. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that the energy improvement requirements and statutory limits are met.

The question raised

Possibility of reapplying the aforementioned deduction for the second of the works intended to be carried out.

The DGT's ruling

The taxpayer is entitled to the deduction under the 50th additional provision of the Personal Income Tax Law (LIRPF) for the second work, provided it is carried out between October 6, 2021, and December 31, 2025, and the reduction in non-renewable primary energy consumption of at least 30% or the improvement of the rating to class "A" or "B" is proven. To prove the previous efficiency, the certificate issued after the first work must be used, provided that no more than two years have passed since its issuance. The maximum annual base limit of 5,000 euros applies to the individual tax return and not per work.

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