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V1770-24 17 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de rehabilitación

Energy renovation tax deduction applies in the tax year the certificate is issued

The taxpayer asks whether energy efficiency works can be deducted in 2024 and whether a pending grant must be deducted. The DGT rules that the deduction applies in the tax year the energy certificate is issued and that the grant does not need to be deducted until a final resolution is reached.

The question raised

Whether the deduction for energy rehabilitation works in dwellings can be applied in the income tax return corresponding to the 2024 tax year, and thus deduct the invoice amount in the same tax year in which the requested subsidy is granted.

The DGT's ruling

For single-family dwellings, the deduction for improvements in the energy efficiency of the building is applied in the tax period in which the certificate is issued following the works. If the certificate is issued in a tax year subsequent to the payment for the works, the deduction is applied in the latter. Subsidies must be deducted from the deduction base, but until a final resolution is issued, it is possible not to deduct them. If, after the deduction, the subsidy is granted, the tax situation must be regularized.

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