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V1264-23 12 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax deduction cannot be applied to new-build properties

A taxpayer inquired whether they could claim tax deductions for energy efficiency improvements on a single-family home currently under construction. The Directorate-General for Taxes (DGT) ruled that, as it is a new-build property, it is impossible to demonstrate an improvement compared to a previous state.

The question raised

Question posed: Possibility of applying the deduction for works to improve energy efficiency in dwellings as provided in the 50th additional provision of the LIRPF.

The DGT's ruling

The deductions provided in the 50th additional provision of the LIRPF require certification of an improvement in energy efficiency through certificates issued before and after the works. In the case of a newly constructed dwelling, such an improvement relative to a previous situation cannot be certified. Therefore, these deductions are not applicable.

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