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V2052-24 25 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

20% tax deduction for reduced heating and cooling demand in community building works may be applicable

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.

The question raised

Possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in section 1 of Additional Provision 50 of the LIRPF.

The DGT's ruling

It is possible to apply the 20% deduction for a reduction in heating and cooling demand of at least 7% if the improvement does not correspond to the deduction in section 3 of Additional Provision 50 of the Personal Income Tax Law (LIRPF). In works carried out by the community, the deduction base for each taxpayer is determined by applying their participation coefficient to the amounts paid by the community. The deduction is applied in the period in which the energy efficiency certificate issued following the works is released.

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