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V1773-24 17 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de rehabilitación energética

Deduction for energy rehabilitation: cannot apply both section 2 and 3 for the same work; previous year's tax return must be rectified

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.

The question raised

Whether in the income tax return for the 2023 tax year, it is possible to deduct the difference between the amount resulting from applying the provisions of the aforementioned section 3 and the amount deducted in the 2022 tax year.

The DGT's ruling

The regulations prohibit a single work from entitling the taxpayer to the deductions in sections 1 and 2 if the deduction in section 3 is applicable. If the dwelling is single-family and the work meets the requirements of section 3, the taxpayer must rectify their 2022 tax return. Following said rectification, they may apply the deduction from section 3 in the 2023 tax year, including the amounts that exceeded the annual limit in 2022 and those paid in 2023.

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