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V2094-24 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 to amounts paid for works, regardless of financing

The applicant asks whether annual loan repayments can be used to claim the energy efficiency tax deduction. The Directorate General for Tax (DGT) rules that the deduction base is comprised of the actual amounts paid for the execution of the works, irrespective of whether external financing is used.

The question raised

Whether, for the purposes of applying the deduction for works to improve energy efficiency in housing, the taxpayer may deduct in successive tax years the amounts paid annually for the repayment of the loan.

The DGT's ruling

For the deduction for rehabilitation works that improve energy efficiency in residential buildings, the base is determined by the amounts paid for the works between October 6, 2021, and December 31, 2025. This base is calculated regardless of whether external financing exists. Subsidized amounts must be deducted and the maximum annual base is 5,000 euros, with a cumulative limit of 15,000 euros.

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