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The consultant asks whether granting free use of a property to a spouse is sufficient for claiming the energy efficiency deduction, or if a rental contract is required. The DGT responds that the deduction applies only if the property is the taxpayer's habitual residence or is rented for residential use.
Question posed: Whether, to apply the deduction provided in section 2 of the additional provision 50 of Law 35/2006, it is necessary to formalize a lease agreement for the spouse or if the free provision of the apartment for use as a habitual residence is sufficient.
To apply the deduction provided in section 2 of the additional provision 50 of the Personal Income Tax Law (LIRPF), the works must be carried out in the taxpayer's habitual residence or in another property owned by them that was leased for residential use at that time or expected to be leased (provided it is leased before December 31, 2027). If this requirement of habitual residence or leasing is not met, the deduction is not applicable.
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