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A taxpayer inquired whether the tax deduction for energy efficiency works could be claimed for the total invoice amount and during which period. The Directorate General for Taxes (DGT) ruled that the deduction may only be applied proportionally to the taxpayer's percentage of ownership, while detailing the necessary certification requirements and tax periods.
Cuestión planteada - Si el consultante puede aplicarse la deducción por obras para la mejora de la eficiencia energética en viviendas por la totalidad del importe de la factura, así como, en su caso, período impositivo en el que podría aplicar la deducción.
El contribuyente podrá aplicar la deducción de la disposición adicional 50ª de la LIRPF por la parte proporcional a su porcentaje de titularidad en la vivienda. La deducción se practicará en el periodo impositivo en que se expida el certificado de eficiencia energética tras las obras, o en el periodo en que se abonaron las cantidades si el certificado se expide posteriormente (siempre que sea antes de 2025 para la tercera deducción). De la base de la deducción deben descontarse las cuantías subvencionadas por ayudas públicas. Las cantidades satisfechas mediante medios de pago trazables (transferencia, tarjeta, etc.) constituyen la base, independientemente de si existe financiación ajena.
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