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V0585-23 ·10 March 2023 ·consulta-vinculante Medium impact
Tax

60% tax deduction for energy efficiency renovations in residential buildings may be applicable

A taxpayer inquired whether they could claim a tax deduction for installing solar panels and aerothermal systems in their single-family home. The Directorate-General for Taxes (DGT) confirmed that the deduction under section 3 of additional provision 50 of the Personal Income Tax Law (LIRPF) is applicable, provided that the improvement in efficiency is verified by an energy efficiency certificate.

In 6 key points

How it affects those involved

This ruling clarifies the eligibility for energy efficiency tax incentives, specifically highlighting the necessity of an energy certificate to substantiate claims for residential renovations.

Lifecycle

2023-03-10PublishedPublished 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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