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V3071-23 24 November 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax deductions depend on certificate requirements

A taxpayer inquired whether they could claim energy efficiency tax deductions after installing an aerothermal heat pump while retaining a diesel boiler as a backup. The DGT ruled that only one of the two deductions provided for in the Personal Income Tax Act (LIRPF) may be applied, depending on the results certified by the energy efficiency certificate.

The question raised

Possibility of applying any of the deductions for works aimed at improving energy efficiency in dwellings provided for in sections 1 and 2 of the additional provision 50th of the LIRPF.

The DGT's ruling

Both deductions cannot be applied to the same work; the one meeting the technical requirements must be chosen. The 40% deduction may be applied if the consumption of non-renewable primary energy is reduced by 30% or if the rating is improved to 'A' or 'B'. If these are not met, but the heating and cooling demand is reduced by at least 7%, the 20% deduction may be applied.

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