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V1416-26 5 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · deducción por obras de rehabilitación

Possibility of applying the energy rehabilitation deduction to amounts paid by the co-owner

A co-owner of a single-family home inquired whether they could claim the tax deduction for energy rehabilitation works after installing photovoltaic panels and paying the invoices from their personal account. The Directorate General for Taxes (DGT) ruled that they are entitled to the deduction for the amounts paid, proportional to their percentage of ownership.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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