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V0090-23 ·23 January 2023 ·consulta-vinculante Medium impact
Tax

Possibility of applying the 60% deduction for energy rehabilitation works in buildings for residential use

The taxpayer asks whether they can apply the deduction for installing photovoltaic panels that improve the energy efficiency of their single-family home. The DGT responds that it is possible to apply the deduction under section 3 of the 50th additional provision of the LIRPF if the required improvement is substantiated by an energy certificate.

In 6 key points

How it affects those involved

This ruling clarifies the eligibility for energy efficiency tax incentives, specifically confirming that solar panel installations can qualify if they meet the necessary energy performance criteria documented via official certification.

Lifecycle

2023-01-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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