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The inquirer asks whether they can apply the tax deduction for improving non-renewable primary energy consumption in a single-family home. The Directorate-General for Taxes (DGT) confirms that the deduction under section 3 of Additional Provision 50th may be applied, provided the building's energy efficiency improvement requirements are met.
Cuestión planteada Si resulta de aplicación la deducción prevista en el apartado 3 de la DA 50ª de la LIRPF por la realización de obras para la mejora en el consumo de energía primaria no renovable en una vivienda habitual unifamiliar.
Los propietarios de viviendas en edificios de uso predominante residencial pueden deducirse el 60% de las cantidades satisfechas por obras de rehabilitación energética realizadas hasta el 31 de diciembre de 2023. Para ello, debe acreditarse mediante certificado de eficiencia energética una reducción del consumo de energía primaria no renovable de al menos un 30%, o la obtención de una calificación energética «A» o «B». En el caso de viviendas unifamiliares, el certificado debe acreditar dicha mejora del conjunto del edificio.
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