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V2505-23 18 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

The energy efficiency deduction cannot be applied if one is not the owner of the dwelling

A family asks whether children/sons-in-law can deduct the costs of photovoltaic panel works in dwellings owned by their father/father-in-law. The DGT responds that the deduction is only applicable by the owner of the dwelling.

The question raised

Question posed: Possibility for family members who pay for the works to apply the deduction for works to improve energy efficiency in dwellings, considering that the owner of the dwellings will not pay any of the costs arising from the installation of the photovoltaic panels.

The DGT's ruling

According to the 50th additional provision of the LIRPF, the deduction for energy rehabilitation works in buildings for residential use applies to the amounts paid by the owner of the dwelling. Therefore, if the occupants are not the owners of the properties, they cannot apply the deduction even if they pay the cost of the works.

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