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The consultant asks whether the remainder of a 2025 renovation deduction and a new 2026 renovation deduction can be applied in 2026. The DGT confirms there is no incompatibility if the works are distinct and each has an independent energy efficiency certificate.
Cuestión planteada Si en el ejercicio 2026 pueden aplicarse simultáneamente las cantidades pendientes de deducción del apartado 3 de la DA 50ª de la LIRPF correspondientes a las obras de 2025 y la nueva deducción del apartado 2 de la citada disposición por las obras realizadas en ese mismo ejercicio.
Las incompatibilidades de la disposición adicional quincuagésima de la LIRPF se aplican a una misma obra. No existe incompatibilidad para obras distintas realizadas en momentos diferentes y acreditadas con certificados de eficiencia energética independientes. Por tanto, es posible aplicar simultáneamente las cantidades pendientes de una deducción y la nueva deducción por obras distintas, siempre que cada una cumpla sus propios requisitos y límites.
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