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A co-owner of a single-family home enquired whether they could apply the tax deduction for energy efficiency works under the 50th Additional Provision of the Personal Income Tax Act (LIRPF). The Directorate-General for Taxes (DGT) ruled that the 60% deduction is applicable, provided the building's energy efficiency improvement requirements are met.
Cuestión planteada 1º. Aplicación de la deducción prevista en el apartado 3 de la DA 50ª de la LIRPF al tratarse de una vivienda unifamiliar.
Los propietarios de viviendas en edificios de uso predominante residencial pueden deducirse el 60% de las cantidades satisfechas por obras de rehabilitación energética hasta un máximo de 5.000 euros anuales. En el caso de viviendas unifamiliares, la deducción requiere acreditar una reducción del consumo de energía primaria no renovable de al menos un 30% o la mejora de la calificación a clase «A» o «B» mediante certificado de eficiencia energética. Los copropietarios podrán aplicar la deducción por la parte proporcional de su titularidad y las cantidades satisfechas pueden acreditarse por cualquier medio de prueba válido. Si los cónyuges tributan individualmente, el límite de la base máxima se aplica individualmente a cada uno.
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