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A taxpayer inquired whether tax deductions for aerothermal works carried out in a single-family home in 2022 could be applied. The Directorate General for Taxes (DGT) ruled that this is possible, provided that the improvement in efficiency is verified via an energy certificate and the requirements of the 50th additional provision of the Personal Income Tax Law (LIRPF) are met.
Cuestión planteada Si puede aplicarse la deducción por obras de rehabilitación energética en viviendas prevista en el apartado 3 de la disposición adicional 50ª de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas. En caso afirmativo, en qué período impositivo podría proceder a su aplicación.
La deducción por obras de rehabilitación en edificios de uso residencial permite deducir el 60% de las cantidades satisfechas hasta un máximo de 5.000 euros anuales. Para ello, debe acreditarse una reducción del consumo de energía primaria no renovable de al menos un 30% o alcanzar la clase energética «A» o «B». La deducción se practica en el periodo impositivo en que se expida el certificado posterior a las obras, siempre que este se emita antes de 2026.
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