Skip to content
Back to index
V2090-24 26 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax deduction applies based on ownership percentage, even if the invoice is in a single co-owner's name

A taxpayer inquired whether they could claim the full energy efficiency works deduction for their single-family home, despite only owning 50% of the property, even though the invoices were issued in their name. The Directorate General for Taxes (DGT) ruled that only the proportion corresponding to their ownership percentage may be deducted, regardless of whose name appears on the invoice.

The question raised

Taking into account the percentage of ownership of the dwelling held by each spouse, the possibility for the consultant to apply the deduction for works to improve energy efficiency in dwellings for the total amount paid for the works.

The DGT's ruling

The taxpayer is entitled to the deduction for rehabilitation works that improve energy efficiency (additional provision 50th LIRPF) for the amounts paid in the part that proportionally corresponds to their percentage of ownership in the dwelling. This is applicable even if the invoices have been issued solely in the name of one of the co-owners. The deduction base must deduct the subsidized amounts, although it is permitted not to do so until a final resolution of the aid exists, and the situation must be regularized if the subsidy is granted subsequently.

Book your free first meeting