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V1150-24 23 May 2024 · 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 according to their ownership share

A couple owning a single-family home at 50% each inquired whether both could claim energy efficiency tax deductions even if the invoice was in only one person's name. The Directorate-General for Traffic (DGT) ruled that each co-owner may claim the proportional part corresponding to their ownership stake through valid evidence, and that deduction limits apply to each individual.

The question raised

Possibility for both members of a couple to apply the deduction for works to improve energy efficiency in dwellings provided for in the 50th additional provision of Law 35/2006, of November 28, on Personal Income Tax.

The DGT's ruling

Each co-owner may claim the deduction for the amounts paid in proportion to their percentage of ownership, regardless of whether the invoice was issued in the name of a single owner. Co-owners may prove payment through any means of evidence valid under law. When filing individual tax returns, the limit of the maximum annual deduction base applies independently to each taxpayer regarding the amounts that each has allocated to the works.

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