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V2615-23 27 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Applying heating demand reduction and building efficiency improvement tax deductions to separate works

A taxpayer inquired whether it is possible to apply two different tax deductions for two separate renovation projects on their home: one for reducing heating demand and another for improving overall energy efficiency. The Directorate General for Taxes (DGT) ruled that this is permissible, provided that the works and their respective improvement requirements are independent.

The question raised

Whether the deduction provided for in paragraph 1 of the 50th additional provision of the LIRPF may be applied for the performance of the first of the works and, in turn, the deduction from paragraph 3 of said provision may be applied for the second of them.

The DGT's ruling

For the first work, if the demand for heating and cooling is reduced by at least 7%, the deduction provided in paragraph 1 of the 50th additional provision of the LIRPF applies. For the second work, if a reduction in non-renewable primary energy consumption of at least 30% is achieved or an 'A' or 'B' rating is attained, the deduction provided in paragraph 3 applies. The deductions from paragraphs 1 and 2 cannot be applied if the work corresponds to actions on the building as a whole that already entitle the taxpayer to the deduction provided in paragraph 3.

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