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V2161-24 9 October 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de rehabilitación energética

60% tax deduction for energy renovation works in residential buildings based on ownership share

A homeowner requested clarification on how to calculate the tax deduction base for energy renovation works in their building, which were funded through an indemnity and a grant received by the community. The Directorate General for Taxes (DGT) ruled that the base is determined by the owner's participation coefficient, minus their proportional share of the grant received.

The question raised

Determination of the deduction base for the purposes of applying the deduction for energy rehabilitation works provided for in section 3 of the 50th additional provision of Law 35/2006, of November 28, on Personal Income Tax.

The DGT's ruling

Owners of dwellings in buildings for residential use may deduct 60% of the amounts paid for energy rehabilitation works that improve the efficiency of the building. The deduction base is constituted by the amounts paid by the homeowners' association, applying each taxpayer's participation coefficient. From this base, the amounts that have been subsidized through public aid must be deducted. The subsidy received by the homeowners' association is attributed to each owner according to their participation coefficient.

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