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V0476-23 ·1 March 2023 ·consulta-vinculante Medium impact
Tax

60% tax deduction for energy efficiency improvements in residential buildings may be applied

A taxpayer inquired whether they could apply the tax deduction for energy efficiency improvements to their single-family home. The Directorate General for Taxes (DGT) ruled that the deduction under section 3 of Additional Provision 50 of the Personal Income Tax Law (LIRPF) is applicable, provided the improvement to the building is verified by an energy efficiency certificate.

In 6 key points

How it affects those involved

This ruling clarifies the eligibility criteria for energy efficiency tax deductions, confirming that energy certificates are the required evidence to claim these benefits for residential properties.

Lifecycle

2023-03-01PublishedPublished 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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