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A taxpayer asks whether they can apply the energy rehabilitation deduction under section 3 in 2023 for the difference in amounts compared to the section 2 deduction applied in 2022. The DGT rules that both cannot be applied to the same work; however, if the work meets the requirements of section 3, the 2022 tax return must be rectified.
Cuestión planteada Si en la declaración de la renta del ejercicio 2023 puede deducirse la diferencia entre el importe que resulte de aplicar lo dispuesto en el mencionado apartado 3 y la cantidad que se dedujo en el ejercicio 2022.
La normativa prohíbe que una misma obra dé derecho a las deducciones de los apartados 1 y 2 si procede la del apartado 3. Si la vivienda es unifamiliar y la obra cumple los requisitos del apartado 3, el contribuyente debe rectificar su declaración de 2022. Tras dicha rectificación, podrá aplicar la deducción del apartado 3 en el ejercicio 2023, incluyendo las cantidades que excedieran el límite anual en 2022 y las satisfechas en 2023.
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