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A taxpayer inquired whether the energy efficiency tax deduction could be applied in 2023 for works completed that were initiated in 2022. The Directorate General of Taxes (DGT) ruled that the deduction may be applied to the total amount paid across both years, provided the requirements of the 50th Additional Provision of the Personal Income Tax Law (LIRPF) are met.
Cuestión planteada - Si puede aplicarse la deducción por obras para la mejora de la eficiencia energética en viviendas prevista en la disposición adicional 50ª de la LIRPF en el ejercicio 2023.
Para una vivienda unifamiliar, el titular puede deducirse el 60% de las cantidades satisfechas entre el 6 de octubre de 2021 y el 31 de diciembre de 2024 por obras de rehabilitación energética. Se debe acreditar una reducción del consumo de energía primaria no renovable de al menos un 30% o la mejora de la calificación a clase 'A' o 'B' mediante certificado energético. Si ya se aplicó la deducción en 2022, el contribuyente debe rectificar la declaración de ese ejercicio mediante una complementaria para no incluir las cantidades de 2022 y poder aplicarlas junto con las de 2023 en el ejercicio correspondiente.
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