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V1423-24 13 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax deduction not applicable to new-build properties

A taxpayer inquired whether energy efficiency improvement deductions could be applied to a newly constructed property. The DGT ruled that this is not possible, as it is impossible to demonstrate an improvement compared to a previous state.

The question raised

Whether it would be possible to apply the deduction for works aimed at improving energy efficiency in dwellings based on the actions carried out in a new dwelling. If so, which specific works would generate the right to the deduction, and whether the deduction would be applied in a single tax year or if the possibility of continuing to apply the deduction in subsequent tax years would exist.

The DGT's ruling

The deductions provided for in the fiftieth additional provision of the Personal Income Tax Law require proof of improved energy efficiency through certificates issued before and after the works. In the case of a newly constructed dwelling, it is not possible to prove such improvement relative to a prior situation. Therefore, these deductions are not applicable.

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