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A taxpayer inquired whether they could claim tax deductions for energy efficiency improvements on a property being built through self-promotion. The Directorate General of Taxes (DGT) ruled that this is not possible, as it is impossible to demonstrate an improvement compared to a previous state.
Question posed - Possibility of applying the deduction for works aimed at improving energy efficiency in dwellings as provided for in the 50th additional provision of the LIRPF.
The deductions provided for in the 50th additional provision of the Personal Income Tax Law (LIRPF) require proof of an improvement in energy efficiency through certificates issued before and after the works. In the case of a newly constructed dwelling, it is not possible to certify such an improvement relative to a prior situation; therefore, these deductions are not applicable.
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