Skip to content
Back to index
V2051-24 25 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Only the homeowner is entitled to energy efficiency tax deductions, even if their partner contributed to the costs

A homeowner of a single-family dwelling inquired whether he and his partner could both claim the tax deduction for energy efficiency improvements after sharing the expenses. The Directorate General for Taxes (DGT) ruled that only the homeowner is entitled to the deduction for the amounts they have personally paid.

The question raised

Question raised: Possibility for both the applicant and their partner to apply the deduction for works to improve energy efficiency provided for in section 3 of the 50th additional provision of the LIRPF.

The DGT's ruling

The homeowner may deduct the percentage provided for in the 50th additional provision of the LIRPF for the amounts paid for the execution of the works. In the event that the owner is the sole titleholder but has shared the expenses with their partner, they may only deduct the portion of the amounts actually paid. The amounts paid by the partner do not generate a right to the deduction. The owner may prove the payment of their portion by any means of proof valid under Law.

Email
Contact