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A taxpayer inquired whether they should apply the deduction for reducing heating demand or the one for building renovation. The DGT ruled that the 60% deduction intended for residential buildings may be applied.
Question posed: Whether the deduction indicated in section 2 of the 50th additional provision of Law 35/2006, of November 28, on Personal Income Tax is applicable or, alternatively, whether the taxpayer could apply the deduction provided for in section 3 of the aforementioned additional provision.
Owners of dwellings in buildings of predominantly residential use may deduct 60% of the amounts paid for energy rehabilitation works until December 31, 2025. To this end, a reduction in non-renewable primary energy consumption of at least 30% or an improvement in the rating to class "A" or "B" must be certified by an energy efficiency certificate. This deduction is also applicable to single-family dwellings provided that these building improvement requirements are met.
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