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A taxpayer asked whether both spouses could claim the energy efficiency tax deduction if they had both paid for the works. The DGT ruled that, as the applicant is the sole owner of the property, only they are entitled to claim the deduction.
Question posed: Whether, considering that both spouses have paid for such works, both may apply the deduction for works to improve energy efficiency in dwellings provided for in section 1 of the additional provision 50 of the LIRPF.
Given that the applicant is the sole owner of the dwelling, they shall be the one entitled to claim the deduction for the works carried out on their dwelling. The fact that the spouse has paid part of the amounts does not allow both to apply the deduction if there is no shared ownership. The deduction shall be applied provided that the requirements for reducing heating and cooling demand are met and the corresponding certificate is issued.
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