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A taxpayer asks whether energy efficiency improvement deductions can be claimed after installing a heat pump. The DGT responds that deductions under paragraphs 1 or 2 of the additional provision 50 of the LIRPF may be applied if the required improvement is certified through an energy efficiency certificate issued after the works.
Cuestión planteada Posibilidad de aplicarse la deducción por obras para la mejora de la eficiencia energética en viviendas prevista en la disposición adicional 50ª de la LIRPF.
El contribuyente puede aplicar las deducciones del 20% o 40% de la disposición adicional 50ª de la LIRPF si las obras reducen la demanda de calefacción/refrigeración o el consumo de energía primaria no renovable según los indicadores del certificado. La deducción se practica en el período impositivo en que se expida el certificado tras las obras, siempre que este se emita antes de 2027. En este caso, al expedirse el certificado en junio de 2025, cumple el plazo para las deducciones mencionadas.
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