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A taxpayer has enquired whether they can claim the tax deduction for energy efficiency improvement works on their single-family home for amounts paid in 2022 and those to be paid in 2023. The Directorate General for Taxes (DGT) has ruled that the amounts paid in each tax year may be deducted, provided the requirements of the 50th additional provision of the Personal Income Tax Law (LIRPF) are met.
Cuestión planteada Posibilidad de aplicarse en el ejercicio 2022 la deducción por obras para la mejora de la eficiencia energética en viviendas prevista en la disposición adicional 50ª de la LIRPF.
El contribuyente podrá deducirse el 60 por ciento de las cantidades satisfechas por obras de rehabilitación energética en edificios de uso predominante residencial, con un límite de 5.000 euros anuales y un máximo acumulado de 15.000 euros. La deducción se practicará en los periodos impositivos 2021 a 2025 según las cantidades abonadas en cada uno, siempre que se haya expedido el certificado de eficiencia energética antes de la finalización del periodo impositivo. En el caso de una vivienda unifamiliar, se aplica la deducción del apartado 3 de la disposición adicional 50ª de la LIRPF si se acredita la mejora requerida mediante certificado.
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