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V0476-24 ·19 March 2024 ·consulta-vinculante Medium impact
Tax

Potential application of the 60% tax deduction for energy efficiency improvements in residential buildings

The inquirer asks whether they can apply the tax deduction for the installation of photovoltaic panels that reduce non-renewable primary energy consumption by more than 30%. The Directorate-General for Taxes (DGT) confirms that the deduction provided for in the 50th additional provision of the Personal Income Tax Law (LIRPF) is applicable.

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2024-03-19PublishedPublished 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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