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V1671-24 10 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de rehabilitación

Energy efficiency building tax deduction requires building energy performance certificate

A taxpayer inquired whether a deduction for energy rehabilitation works requires a certificate for their individual property or for the entire building. The DGT clarified that, for deductions applicable to residential buildings, the improvement must be evidenced by the building's energy performance certificate.

The question raised

Whether, in order to apply the deduction for energy rehabilitation works in dwellings, the energy certificates required by the regulations must refer to the entire building in which the works have been carried out or, conversely, solely to the individual dwelling.

The DGT's ruling

The deduction for energy rehabilitation works in buildings with predominant residential use requires an improvement in the energy efficiency of the entire building. This improvement must be certified by the energy efficiency certificate of the building issued by the competent technician following the works. A reduction in non-renewable primary energy consumption of at least 30% must be demonstrated or an energy rating of A or B must be achieved for the building.

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