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V1320-23 18 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por rehabilitación energética

The 60% energy renovation tax deduction applies to single-family homes

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.

The question raised

Information is requested regarding whether the deduction in section 3 of the 50th Additional Provision of the Personal Income Tax Law, while meeting all other requirements, is applicable to single-family dwellings or if it shall only be applicable to dwellings located in buildings governed by Law 49/1960 on Horizontal Property.

The DGT's ruling

The 60% deduction of the 50th Additional Provision of the Personal Income Tax Law is applicable to owners of dwellings located in buildings of predominantly residential use. In the case of a single-family dwelling, the taxpayer may deduct the amounts paid for works that improve the energy efficiency of the entire building. To this end, it must be proven by means of an energy efficiency certificate that there is a reduction in non-renewable primary energy consumption of at least 30% or the attainment of an 'A' or 'B' energy rating.

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