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The taxpayer asks whether the tax deduction for energy efficiency renovations (Additional Provision 50 of the IRPF Act) can be applied after having carried out previous works on their home. The Directorate General for Taxes (DGT) rules that it is possible, provided that the efficiency improvement requirements are met and the maximum base limits are respected.
Cuestión planteada - Si teniendo en cuenta el límite de base acumulada de 15.000 euros, cabe la posibilidad de aplicarse la deducción por obras de rehabilitación energética prevista en el apartado 3 de la disposición adicional 50ª de la LIRPF en relación a las nuevas obras que pretende realizar. En caso afirmativo, en qué período impositivo podría aplicarse la deducción.
En una vivienda unifamiliar, es posible aplicar la deducción del 60% por obras de rehabilitación que mejoren la eficiencia energética del edificio (reducción del 30% del consumo de energía primaria no renovable o mejora a clase A o B). La deducción se practica en los periodos 2021 a 2025 según las cantidades satisfechas y la expedición del certificado. Para acreditar la situación previa, es válido un certificado emitido hasta dos años antes del inicio de las nuevas obras. La base máxima anual es de 5.000 euros, con un límite acumulado de 15.000 euros.
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