Doctrine by topic · DGT Observatory

Ownership of the Dwelling: 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 9 rulings · 2015–2024

Current position

The deduction for energy rehabilitation works applies to the owner of the dwelling for the amounts they have paid in proportion to their percentage of ownership. It is possible to apply the deduction even if the invoices have been issued in the name of a single co-owner, provided that payment is proven through valid means of evidence. The right to the deduction requires the status of owner; therefore, non-owning occupants cannot apply it even if they pay the costs. In the case of a sole owner who shares expenses with their partner, only the portion effectively paid by them may be deducted.

The DGT's position has moved from treating ownership within the context of the primary residence (2015) to focusing specifically on the deduction for energy rehabilitation. During May 2023, the administration established that the deduction applies according to the percentage of ownership and actual payment, regardless of whose name is on the invoice. In 2024, the doctrine has been refined to clarify that the right arises from the status of owner and that expenses paid by non-owners do not generate a deduction.

Turning points

  1. V1189-23

    Establishes that the deduction for energy rehabilitation works applies according to the percentage of ownership, regardless of whether the invoice is issued in the name of a single co-owner.

  2. V2505-23

    Clarifies that the deduction applies to the amounts paid by the owner, meaning that non-owning occupants cannot apply it even if they pay the cost.

Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V2090-24 26 Sept 2024

Energy efficiency tax deduction applies based on ownership percentage, even if the invoice is in a single co-owner's name

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por eficiencia energéticatitularidad de la viviendacertificado de eficiencia energéticacuota íntegra estatalrehabilitación energética LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 50ªLGT — Ley 58/2003 General Tributaria art. 88
Affects CompanyExpat · Non-residentIndividual
V0664-24 15 Apr 2024

Energy efficiency tax deduction unavailable if taxpayer does not own the property

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por eficiencia energéticavivienda habitualrehabilitación energéticacertificado de eficiencia energéticaconsumo de energía primaria no renovable LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 50ªLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2505-23 18 Sept 2023

The energy efficiency deduction cannot be applied if one is not the owner of the dwelling

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por eficiencia energéticatitularidad de la viviendarehabilitación energéticavivienda habitualcertificado 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
V1502-23 2 Jun 2023

Energy efficiency tax deduction applied proportionally to each co-owner's share of ownership

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por eficiencia energéticatitularidad de la viviendabase máxima de deduccióncopropietarioscertificado 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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