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The taxpayer inquired whether the energy renovation tax deduction under the 50th Additional Provision of the Personal Income Tax Act (LIRPF) applies exclusively to buildings under horizontal property regimes or also to single-family homes. The Directorate General for Taxes (DGT) ruled that it is applicable to single-family homes, provided the building's energy efficiency improvement requirements are met.
Cuestión planteada Solicita información acerca de si la deducción del apartado 3 de la DA 50ª de la LIRPF, cumpliendo todos los demás requisitos, resulta aplicable para vivienda unifamiliares o si solamente será aplicable a viviendas situadas en edificios regidos por la Ley 49/1960, de Propiedad Horizontal.
La deducción del 60% de la DA 50ª de la LIRPF es aplicable a propietarios de viviendas ubicadas en edificios de uso predominante residencial. En el caso de una vivienda unifamiliar, el contribuyente podrá deducirse las cantidades satisfechas por obras que mejoren la eficiencia energética del conjunto del edificio. Para ello, debe acreditarse mediante certificado de eficiencia energética una reducción del consumo de energía primaria no renovable de al menos un 30% o la obtención de una calificación energética 'A' o 'B'.
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