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V2030-24 23 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax deductions may be applied across different tax years

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.

The question raised

1st Possibility of applying the deduction for works for the improvement of energy efficiency in dwellings provided for in paragraph 3 of the fiftieth additional provision of Law 35/2006, of November 28, on Personal Income Tax.

The DGT's ruling

It is possible to apply the deduction for energy rehabilitation works (paragraph 3 of additional provision 50 of the IRPF Law) in different tax years. For the first work (2023), the improvement must be evidenced by the prior certificate (issued in the two years preceding the start) and the subsequent certificate. For a second work (2024), the improvement must be compared against the certificate issued following the first work. The deduction is applied in the period in which the certificate subsequent to the works is issued.

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