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V3085-23 24 November 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de rehabilitación

Energy renovation tax deduction applies only to the proportional share of ownership

An owner with a 50% stake in a single-family home asks whether she can claim the full deduction for the costs of installing photovoltaic panels, having paid 100% of the invoice. The Directorate General for Tax (DGT) rules that the deduction applies only to the amounts paid corresponding to the individual's proportional share of ownership.

The question raised

Question raised: Taking into account that the consultant is the owner of 50 percent of the dwelling, whether the deduction for energy rehabilitation works in dwellings can be applied to the totality of the amounts paid for the works.

The DGT's ruling

Each co-owner of the dwelling may apply the deduction for the amounts paid for the works in the proportion corresponding to their ownership percentage. Co-owners may prove that they have paid such amounts by any means of evidence valid under Law. The assessment of such evidence is the responsibility of the management and inspection bodies of the Tax Administration.

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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