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V1189-23 9 May 2023 · 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 ownership percentage

A taxpayer inquired whether he and his wife could both claim energy efficiency tax deductions for works carried out on their single-family home, considering their respective ownership shares, even if the invoice was issued in only one name. The Directorate General for Taxes (DGT) ruled that each co-owner is entitled to claim the deduction for the amounts paid, in proportion to their share of ownership.

The question raised

Question posed: Application by both spouses of the aforementioned deduction considering the ownership percentages of the dwelling possessed by each.

The DGT's ruling

Each co-owner of the dwelling may apply the deduction for energy rehabilitation works (additional provision 50th LIRPF) for the amounts they have paid in the part that proportionally corresponds to them according to their percentage of ownership. This is applicable regardless of whether the invoice for the works was issued solely in the name of one of the co-owners. Co-owners may prove the payment of the amounts through any means of proof valid in Law.

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