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V0866-25 ·22 May 2025 ·consulta-vinculante Low impact
Tax

VAT deductibility of solar panels depends on classification as investment asset and activity allocation

A taxi driver asks whether he can deduct VAT on installing solar panels in his home, partially used to charge his professional vehicle. The DGT states that deduction is possible only if the panels are classified as investment assets and properly allocated and registered to the activity.

In 6 key points

How it affects those involved

The VAT deductibility of solar panels installed in private homes used partially for professional purposes depends on their classification as investment assets and correct allocation to the professional activity.

Lifecycle

2025-05-22PublishedPublished 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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