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V0477-24 ·19 March 2024 ·consulta-vinculante Medium impact
Tax

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

The applicant inquired whether they could apply for the tax deduction for installing photovoltaic panels that reduce non-renewable primary energy consumption by more than 30%. The Directorate-General for Taxes (DGT) confirmed that the deduction provided for in the 50th additional provision of the Personal Income Tax Law (LIRPF) is applicable, provided the requirements are met through certification via 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 qualify if they meet the required reduction thresholds and are properly certified.

Lifecycle

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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