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V2086-24 26 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Owners may claim energy efficiency tax deductions based on their share of participation

A community of owners sought clarification on whether members can claim tax deductions for energy efficiency works and how to treat received subsidies. The Directorate General for Taxes (DGT) ruled that owners may deduct the amount proportional to their share of participation and that subsidies are attributed to owners at the time they are collected.

The question raised

Possibility for community owners to apply the deduction for works aimed at improving energy efficiency in dwellings.

The DGT's ruling

Owners of dwellings in buildings for residential use may deduct 60% of the amounts paid for energy rehabilitation works, applying their participation coefficient to the total amount paid by the community. The deduction base must deduct any subsidies received. In the event of subsidies, these are attributed to the owners in the fiscal year they are collected, according to their participation coefficient, and are classified as capital gains.

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