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V0321-23 ·20 February 2023 ·consulta-vinculante Medium impact
Tax

40% energy efficiency tax deduction applicable if consumption reduction or rating improvement requirements are met

A taxpayer inquired whether installing solar panels that reduces non-renewable primary energy consumption by more than 30% allows for the tax deduction under the 50th additional provision of the Personal Income Tax Act (LIRPF). The Directorate General for Tax (DGT) indicated that this meets the consumption reduction requirements, although the assessment of technical documentation remains the responsibility of the Tax Administration.

In 6 key points

How it affects those involved

This ruling clarifies that significant reductions in non-renewable energy consumption through solar installations qualify for energy efficiency tax incentives, provided technical documentation is verified by the authorities.

Lifecycle

2023-02-20PublishedPublished 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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