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V1738-24 15 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax deduction applies to amounts actually paid

A taxpayer has enquired whether they can deduct the total amount of energy efficiency works invoices in 2023 or if the deduction must be based on payments made. The Directorate General for Taxes (DGT) has ruled that the deduction applies to the amounts paid in each tax year, subject to annual limits.

The question raised

Whether, for the purposes of applying the deduction for works to improve energy efficiency in dwellings, the total amount of the invoices issued in 2023 may be included in the deduction base for said fiscal year or, conversely, whether only the amounts paid in 2023 may be included, and subsequently, in the income tax returns for the 2024 and 2025 fiscal years, the amounts paid in each of those fiscal years due to installment payments may be deducted.

The DGT's ruling

The deduction for energy rehabilitation works shall be applied in relation to the amounts paid in each tax period. If the energy efficiency certificate is issued in the same fiscal year as the payments, the deduction is applied in that fiscal year on the amount paid. Amounts exceeding the maximum annual base may be deducted in subsequent fiscal years, together with new payments made, without exceeding the established limits.

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