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V1465-24 17 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de rehabilitación

Energy efficiency tax deduction may be applied by excluding works that do not improve efficiency

A taxpayer inquired whether they could claim the tax deduction for energy efficiency renovation works on their single-family home if, in addition to replacing windows, they enlarged an opening to increase natural light without improving efficiency. The Directorate General for Taxes (DGT) ruled that enlarging the opening does not entitle the taxpayer to the deduction, but the other works do qualify provided the energy efficiency improvement requirements are met.

The question raised

Possibility of applying the deduction for energy rehabilitation works in dwellings for the actions carried out.

The DGT's ruling

The action of enlarging a window opening to increase light does not generate a right to the deduction as it has no impact on energy efficiency. However, the taxpayer may apply the deduction from additional provision 50ª of the LIRPF for the other works carried out, provided that a 30% reduction in non-renewable primary energy consumption is proven or the rating is improved to class 'A' or 'B'.

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