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V2792-23 16 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de rehabilitación

60% tax deduction for energy efficiency works in single-family homes may be applicable

A taxpayer inquired whether they could apply the tax deduction for energy efficiency improvement works and how limits apply when filing individual tax returns. The Directorate General for Taxes (DGT) ruled that the 60% deduction is applicable provided the requirements for reducing consumption or improving the energy rating are met.

The question raised

Whether the deduction for energy efficiency improvement works provided for in the 50th additional provision of the LIRPF can be applied, and the deduction base limit in the event of filing an individual tax return.

The DGT's ruling

Owners of dwellings in residential buildings may deduct 60% of the amounts paid for energy rehabilitation works that achieve a reduction in non-renewable primary energy consumption of at least 30% or improve the rating to class 'A' or 'B'. The maximum annual base is 5,000 euros, with a cumulative limit of 15,000 euros. If spouses file tax returns individually, these limits apply independently to each one based on the amounts each has paid according to their percentage of ownership.

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