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V1445-24 14 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de rehabilitación

Co-owners may claim energy efficiency renovation tax relief based on their ownership share

A query was raised regarding whether, in a property with multiple co-owners, energy efficiency tax relief can be claimed by each individual according to their ownership percentage, or only by the person who paid for the works. The Directorate-General for Taxes (DGT) ruled that each co-owner may claim the deduction for the amounts they have paid, in proportion to their ownership share.

The question raised

Question posed: Whether, in the case presented, both co-owners may apply the deduction for energy rehabilitation works based on the percentage of ownership that each holds over the property or, instead, whether it could only be applied to the co-owner who has contracted the services of the installation company.

The DGT's ruling

Each co-owner may apply the deduction for the amounts they have paid for the execution of the works in the part that proportionally corresponds to their percentage of ownership in the property. The taxpayer may prove that they have paid such amounts by any means of evidence valid in Law. The assessment of the evidence shall correspond to the management and inspection bodies of the Tax Administration.

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