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A taxpayer inquired whether they could apply the tax deduction for energy efficiency improvements to their single-family home. The Directorate General of Taxes (DGT) ruled that the deduction under section 3 of the 50th Additional Provision of the Personal Income Tax Law (LIRPF) may be applied, provided that an improvement in the building's energy efficiency is verified.
Question posed: Whether the deduction for energy efficiency improvement works on dwellings provided for in the 50th additional provision of the LIRPF may be applied.
To claim the 60% deduction for buildings with predominant residential use, it is required to certify through an energy efficiency certificate a reduction in non-renewable primary energy consumption of at least 30%, or an improvement in the rating to class 'A' or 'B'. In the case of single-family dwellings, the improvement must be certified in the building. The maximum annual base is 5,000 euros, with a cumulative limit of 15,000 euros, and any subsidies received must be deducted.
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