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V2037-24 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 each claim energy renovation tax deductions based on their ownership share

A married couple, each owning 50% of a single-family home, inquired whether both could claim tax deductions for the installation of photovoltaic panels. The Directorate General for Taxes (DGT) ruled that each co-owner may claim the deduction for the amounts they have paid in proportion to their percentage of ownership.

The question raised

Possibility for both spouses to apply the deduction for energy rehabilitation works in dwellings.

The DGT's ruling

Each co-owner of the dwelling may apply the deduction for the amounts paid for the execution of the works in the proportion corresponding to their ownership percentage. Co-owners may prove that they have paid such amounts through any means of evidence valid under law. The deduction base includes the expenses necessary for execution, such as fees, projects, works management, equipment, materials, energy certificates, and municipal licenses, excluding fossil fuel equipment and subsidized amounts.

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