Homeowners may claim a 60% deduction for energy rehabilitation works

Improving energy efficiency in residential buildings offers significant tax benefits for homeowners. Recently, the Dirección General de Tributos (DGT) has clarified the necessary conditions to access the 60% deduction for energy rehabilitation works in these types of properties.

What the DGT has ruled

The administration has confirmed that owners of homes located in buildings of predominantly residential use are entitled to deduct 60% of the amounts paid for works that improve the building's efficiency. For this deduction to be applicable, one of the following technical requirements must be met:

• Prove a reduction in non-renewable primary energy consumption of at least 30%.
• Achieve an improvement in the building's energy rating to class 'A' or 'B'.

Furthermore, the ruling establishes that the maximum annual base limit of 5,000 euros and the cumulative limit of 15,000 euros apply individually to each spouse if they file tax returns separately, always based on their percentage of ownership of the property. Additionally, it has been confirmed that there is no incompatibility with simultaneously applying the regional deduction of the Valencian Community.

What this means for you

If you are the owner of a home in a residential block and carry out energy rehabilitation works, you can reduce your tax burden in Personal Income Tax (IRPF). It is essential that the work is not limited to an aesthetic improvement, but rather directly impacts energy consumption or the building's rating. The possibility for each spouse to apply their own deduction limits represents a financial advantage for families filing separately.

What you should do

To ensure the right to the deduction, it is necessary to have an energy certificate that demonstrates compliance with the required thresholds (30% reduction in consumption or improvement to class A/B). It is recommended to verify current regional regulations, as compatibility with deductions from the Valencian Community allows for the optimization of the tax benefit obtained. Each ownership situation and type of work must be assessed to determine the exact scope of the deduction.