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V1368-23 22 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Co-owners may claim energy efficiency tax deductions based on ownership percentage and amounts paid

A married couple inquired whether both could claim the tax deduction for energy efficiency works on their single-family home. The DGT ruled that each co-owner may claim the deduction for the amounts they have paid, proportional to their percentage of ownership.

The question raised

Possibility for both spouses to apply the deduction for works to improve energy efficiency in dwellings provided for in section 3 of the 50th additional provision of the LIRPF.

The DGT's ruling

Each co-owner of the dwelling may apply the deduction for the amounts paid according to their percentage of ownership. The limits of 5,000 euros annually and 15,000 euros cumulatively are applied individually in each tax return. The amounts to be included may include VAT, but subsidies received by final resolution must be deducted.

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