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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.
Cuestión planteada Si para aplicar la deducción prevista en el apartado 2 de la disposición adicional 50ª de la Ley 35/2006 es necesario formalizar un contrato de arrendamiento para su cónyuge o es suficiente con la cesión gratuita del piso para su uso como vivienda habitual.
Para aplicar la deducción del apartado 2 de la disposición adicional 50ª de la LIRPF, las obras deben realizarse en la vivienda habitual del contribuyente o en otra de su titularidad que estuviera arrendada para su uso como vivienda en ese momento o en expectativa de alquiler (siempre que se alquile antes de 31 de diciembre de 2027). Si no se cumple este requisito de habitualidad o arrendamiento, no procede la deducción.
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