Energy efficiency deduction: how to prove improvements for Personal Income Tax (IRPF)

The application of deductions for works aimed at improving energy efficiency in a primary residence or rented property requires strict compliance with certain accreditation requirements. Following a recent binding ruling, the elements necessary for the Administration to accept the application of this tax benefit in the Personal Income Tax (IRPF) have been specified.

What the DGT has ruled

The ruling focuses on the accreditation of the energy efficiency improvement required to apply the deduction provided for in the 50th additional provision of the IRPF Law. Current regulations, which include provisions introduced by RD-law 19/2021 and RD-law 8/2023, establish that to access this incentive, it is not enough to simply carry out the works; it is imperative to demonstrate that such actions have effectively increased the energy performance of the property.

The DGT points out that accreditation must be based on technical documents that certify the qualitative leap in the energy efficiency of the property, in accordance with the standards required by the regulations applicable at the time the works were executed.

What it means for you

If you are an individual who has made investments in your home to reduce energy consumption, this resolution underlines that the burden of proof lies with the taxpayer. It is not sufficient to present invoices for materials or labor; it is necessary to have the technical documentation that validates the improvement in the energy efficiency certificate.

This criterion directly affects individuals wishing to apply deductions in their income tax return, ensuring that the tax benefit is linked to a real and measurable energy result, and not solely to the expenditure incurred.

What you should do

When carrying out these types of works, it is fundamental to ensure the technical traceability of the project. It is recommended to:

• Obtain energy efficiency certificates issued by qualified technicians before and after the intervention.
• Keep all technical documentation that supports the increase in energy performance.
• Verify that the works comply with the specific requirements of the Royal Decree-laws that regulate these deductions.

Each individual situation must be analyzed to confirm that all legal requirements demanded by current regulations are met.