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A taxpayer has enquired whether they can claim the tax deduction for energy efficiency improvements made to a building's facade by the homeowners' association. The Directorate General for Taxes (DGT) has ruled that the deduction under paragraph 1 of the 50th Additional Provision of the Personal Income Tax Law (LIRPF) is applicable, provided that the deduction under paragraph 3 is not also claimed.
Cuestión planteada Posibilidad de aplicarse la deducción por obras para la mejora de la eficiencia energética en viviendas prevista en el apartado 1 de la disposición adicional 50ª de la LIRPF.
Es posible aplicar la deducción del 20% por la reducción de la demanda de calefacción y refrigeración de al menos un 7% si la mejora no corresponde a la deducción del apartado 3 de la DA 50ª de la LIRPF. En obras de la comunidad, la base de la deducción de cada contribuyente se determina aplicando su coeficiente de participación a las cantidades satisfechas por la comunidad. La deducción se practica en el periodo en que se expida el certificado de eficiencia energética posterior a las obras.
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