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The consultant asks whether a 60% deduction for energy efficiency works in residential buildings can be applied after installing aerothermal systems and improving the property's energy rating from E to C. The DGT responds that it is not possible as the required improvements in energy rating or primary energy consumption reduction are not met.
Question posed: Possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in section 3 of the additional provision 50 of the Personal Income Tax Law.
To apply the 60% deduction provided for in the 50th additional provision of the Personal Income Tax Law (LIRPF), the works must improve the energy efficiency of the building, achieving a reduction in non-renewable primary energy consumption of at least 30% or reaching an energy rating of class "A" or "B". In this case, by moving from a rating of "E" to "C", the legal requirements for said deduction are not met.
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