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A taxpayer has enquired whether they can claim the tax deduction for energy efficiency improvements in their single-family home, given that the invoices are in their name but the payment was made jointly with their spouse. The Directorate General for Taxes (DGT) has ruled that the deduction is applicable provided the requirements for reducing consumption or improving energy ratings are met, and that the name on the invoice does not prevent each co-owner from claiming their proportional share.
Cuestión planteada - Aplicación de la deducción por obras para la mejora de la eficiencia energética prevista en el apartado 3 de la disposición adicional 50ª de la LIRPF.
Los propietarios de viviendas en edificios de uso residencial pueden deducirse el 60% de las cantidades satisfechas por obras de rehabilitación energética que reduzcan el consumo de energía primaria no renovable en al menos un 30% o mejoren la calificación a 'A' o 'B'. Cada copropietario puede practicar la deducción por la parte proporcional de su titularidad, acreditando el pago por medios de prueba válidos. Si tributan individualmente, los límites de 5.000 euros anuales y 15.000 euros acumulados se aplican a cada uno; si tributan conjuntamente, dichos límites se aplican a la suma de las cantidades satisfechas por ambos.
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