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V1252-24 31 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Spouses may claim energy efficiency tax deductions based on ownership percentage and tax filing status

A married couple under the community property regime (gananciales) inquired whether both could claim energy efficiency tax deductions and in which tax year. The Directorate General of Taxes (DGT) ruled that each owner may claim the deduction proportional to their ownership share and the amounts actually paid.

The question raised

Whether both spouses may 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 and, if so, in which tax year they could apply the same.

The DGT's ruling

Each owner may apply the deduction for the amounts paid in proportion to their percentage of ownership. If they are taxed individually, the limits of the maximum deduction base apply individually to each one. If they opt for joint taxation, the quantitative limits of the deduction apply in the same amount as in individual taxation, without any increase or multiplication being permitted.

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