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V2028-24 23 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de rehabilitación

Co-owners may claim tax relief for works according to their ownership share, even if the invoice is in a single name

A married couple with 50% ownership each asked what percentage of the energy renovation tax deduction they could apply if the invoice was in one person's name and the payment was made from a joint account. The DGT ruled that each individual can claim the proportion corresponding to their ownership share, provided they prove they have paid the amounts.

The question raised

Considering that the contributions made by each of the spouses to the current account are not in the same proportion, what percentage of the cost of the work could each member of the couple deduct for the purposes of applying the deduction for energy efficiency renovation works in dwellings.

The DGT's ruling

Each co-owner of the dwelling may claim the deduction for the amounts paid in the proportion that corresponds to them according to their percentage of ownership. This is applicable regardless of whether the invoice was issued solely in the name of one of the co-owners. The co-owners may prove payment by any means of evidence valid under Law, the assessment of which is the responsibility of the Tax Administration.

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