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V1559-24 25 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Eligibility for energy efficiency tax deductions depends on property type and nature of works

A taxpayer inquired whether energy efficiency tax deductions apply to a property that is not their primary residence. The DGT clarified that if the property is neither a primary residence nor a rental property, the 60% deduction is only applicable if the property is a single-family dwelling and the works improve the overall energy efficiency of the building.

The question raised

Possibility of applying the deduction for works aimed at improving energy efficiency in dwellings.

The DGT's ruling

For the 20% and 40% deductions, the dwelling must be the habitual residence or leased for residential use. If the dwelling is neither the habitual residence nor leased, only the 60% deduction is applicable if the dwelling is a single-family house and the works improve the energy efficiency of the entire building. In any case, the taxpayer may only deduct the proportional part corresponding to their percentage of ownership.

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