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A taxpayer has enquired whether energy efficiency tax deductions can be applied separately to works carried out in 2023 and 2024. The Directorate General for Taxes (DGT) has ruled that it is possible to apply the deduction under section 3 of Additional Provision 50 of the Personal Income Tax Act (LIRPF) in each tax year, provided that the energy improvement requirements are met and the appropriate certificates are used.
Cuestión planteada 1º Posibilidad de aplicarse la deducción por obras para la mejora de la eficiencia energética en viviendas prevista en el apartado 3 de la disposición adicional quincuagésima de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.
Es posible aplicar la deducción por obras de rehabilitación energética (apartado 3 de la disp. adicional 50ª LIRPF) en diferentes ejercicios. Para la primera obra (2023), se debe acreditar la mejora con el certificado previo (emitido en los dos años anteriores al inicio) y el posterior. Para una segunda obra (2024), la mejora debe compararse respecto al certificado emitido tras la primera obra. La deducción se aplica en el periodo en que se expide el certificado posterior a las obras.
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