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A taxpayer returning to Spain and opting for the special IRPF regime asks whether the energy efficiency deduction can be applied to their home. The DGT responds that such deduction is not available under this tax regime.
Cuestión planteada Teniendo en cuenta que tributa por dicho régimen especial, conocer si puede aplicar la deducción por obras de eficiencia energética, prevista en la disposición adicional 50ª de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La aplicación del régimen especial del artículo 93 de la LIRPF implica determinar la deuda tributaria conforme a las normas del Impuesto sobre la Renta de no Residentes con ciertas especialidades. Según el artículo 114 del RIRPF, la cuota diferencial solo permite deducir las cantidades del artículo 26 del texto refundido de la Ley del Impuesto sobre la Renta de no Residentes. Por tanto, la deducción por obras de mejora de la eficiencia energética de viviendas de la disposición adicional 50ª de la LIRPF no resulta aplicable a estos contribuyentes.
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