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The consultant carried out energy efficiency works in a commercial property with the intention of converting it into their habitual residence afterwards. The DGT states that the deduction cannot be applied as no improvement can be proven against the prior commercial status.
Question posed: Possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in the 50th additional provision of the Personal Income Tax Law.
The deductions provided for in the fiftieth additional provision of the Personal Income Tax Law require proof of an improvement in energy efficiency compared to the certificate issued prior to the commencement of the works. As this concerns a commercial premises, it is not possible to prove such improvement relative to the previous situation. Therefore, the prescribed deductions are not applicable.
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