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V1327-24 7 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rehabilitación energética

Energy efficiency tax deductions can be applied through successive works on the same property

A taxpayer inquired whether they could claim energy efficiency tax deductions after carrying out two separate interventions on their single-family home in different years. The Directorate General for Taxes (DGT) ruled that a deduction may be applied for each work project, provided that the efficiency improvement requirements are met and the annual maximum base limits are respected.

The question raised

Possibility of applying the deduction for energy rehabilitation works in dwellings provided for in section 3 of the 50th additional provision of Law 35/2006, of November 28, on Personal Income Tax.

The DGT's ruling

It is possible to apply the deduction from the 50th additional provision of the Personal Income Tax Law (LIRPF) for works carried out in 2023 and for works carried out in 2024. For the second work, the improvement must be compared with the energy certificate issued following the first intervention. The maximum annual base limit of 5,000 euros applies individually in each tax return, allowing for the inclusion of amounts from previous fiscal years that exceeded said limit, without exceeding a cumulative maximum of 15,000 euros.

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