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V2793-23 16 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Co-owners may claim energy efficiency tax deductions based on their percentage of ownership

A taxpayer inquired whether she and her husband could apply for energy efficiency renovation deductions based on their respective ownership shares, even if she were to pay the full amount. The Directorate General for Taxes (DGT) ruled that each co-owner may claim the deduction for the amounts paid according to their percentage of ownership, regardless of whose name appears on the invoice.

The question raised

Question raised: Application by both spouses of the aforementioned deduction considering the ownership percentages of the dwelling held by each.

The DGT's ruling

Each co-owner of the dwelling may claim the deduction for the amounts paid for the works in the proportion corresponding to their percentage of ownership. This is applicable even if the invoice for the works has been issued solely in the name of one of the co-owners. The co-owners may prove the payment of the amounts by any means of proof valid under Law.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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