Doctrine by topic · DGT Observatory

Co-owner: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2014–2025

Current position

Each co-owner may apply deductions for energy rehabilitation works according to their percentage of ownership, regardless of whether the invoice is issued in the name of a single co-owner. The deduction limits are applied individually in each tax return. Payment can be proven by any means of proof valid under law. Income from common elements is attributed according to ownership share or bylaws, and in the case of usufruct, the income corresponds to the usufructuary.

The DGT's position remains constant regarding the application of deductions for works, allowing for proportional distribution according to ownership and flexibility in proving payment. No significant doctrinal changes are observed, but rather a reiteration of the application of the deduction on an individualized basis for each co-owner. The most recent rulings specify the attribution of income in cases of usufruct and the nature of payments between co-owners.

Turning points

  1. V1368-23

    Establishes that the deduction limits of 5,000 euros annually and 15,000 euros cumulatively are applied individually in each tax return.

  2. V0360-25

    Clarifies that the amount a co-owner pays to the other owners constitutes income from real estate capital for the latter.

Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V0391-25 20 Mar 2025

The usufructuary must declare rental income from the community's roof

SG de Impuestos sobre la Renta de las Personas Físicas
comunidad de propietariosusufructorendimiento de capital inmobiliarioatribución de rentasfrutos civiles LIRPF — Ley 35/2006 del IRPF art. 8.3LIRPF — Ley 35/2006 del IRPF art. 11.3
Affects CompanyExpat · Non-residentIndividual
V2245-24 21 Oct 2024

Co-owners may claim energy efficiency tax relief according to their ownership share

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por eficiencia energéticacopropietariotitularidadvivienda unifamiliarcertificado de eficiencia energética LIRPF — Ley 35/2006 del IRPF art. disposición adicional 50ªLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1412-23 25 May 2023

Energy efficiency tax deduction applied based on ownership percentage and amounts paid

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por eficiencia energéticatitularidad de la viviendacopropietariocertificado de eficiencia energéticacuota íntegra estatal LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 50ªLGT — Ley 58/2003 General Tributaria art. 105
Affects CompanyExpat · Non-residentIndividual
V1189-23 9 May 2023

Co-owners may claim energy efficiency tax deductions based on their ownership percentage

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por eficiencia energéticarehabilitación energéticatitularidad de la viviendacopropietariocertificado de eficiencia energética LIRPF — Ley 35/2006 del IRPF art. disposición adicional 50ªLGT — Ley 58/2003 General Tributaria art. 105
Affects CompanyExpat · Non-residentIndividual

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