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A taxpayer has requested clarification regarding energy efficiency tax deductions (for photovoltaic panels and electric water heaters) on a property owned jointly with a spouse. The Directorate General of Taxes (DGT) clarifies how to apply the deduction, the treatment of subsidies, and the application of annual limits.
Cuestión planteada 1º. Posibilidad de aplicarse la deducción por obras para la mejora de la eficiencia energética en viviendas prevista en la disposición adicional quincuagésima de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas por la instalación de las placas fotovoltaicas, teniendo en cuenta que la factura de las obras se ha emitido a nombre de uno de los cónyuges.
Los copropietarios pueden aplicar la deducción por las cantidades que hayan satisfecho proporcionalmente a su titularidad, aunque la factura esté a nombre de uno solo. El límite de base máxima anual de 5.000 euros se aplica individualmente a cada contribuyente que presente declaración separada. Las obras de placas fotovoltaicas pagadas en 2023 permiten la deducción en ese ejercicio si el certificado se expide en el mismo año, mientras que el termo eléctrico pagado en 2024 se deducirá en dicho ejercicio. Las subvenciones del Real Decreto 477/2021 no se integran en la base imponible del IRPF y deben descontarse de la base de la deducción.
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