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A taxpayer inquired whether they could claim energy efficiency tax deductions for a single-family home used for tourist rentals. The Directorate-General for Taxes (DGT) ruled that, as no hotel services are provided, the income is classified as returns on real estate capital rather than business income. Since the property is not tied to an economic activity, the deduction is permitted.
Question posed: Whether the deduction for energy efficiency improvement works provided for in section three of the 50th additional provision of the LIRPF may be applied.
The lease for tourist use that only offers accommodation is classified as income from real estate capital, not as an economic activity. Therefore, the dwelling is not considered to be related to an economic activity. This allows for the application of the deduction provided in the 50th additional provision of the Personal Income Tax Law (LIRPF) for energy rehabilitation works in buildings for residential use. The deduction requires proof of improvement through an energy efficiency certificate.
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