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V0993-24 ·10 May 2024 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction applicable to single-family homes following a second renovation

A taxpayer inquired whether they could claim the energy efficiency improvement deduction in 2024 after installing additional solar panels, following previous works carried out in 2022. 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 energy improvement requirements are met.

In 6 key points

How it affects those involved

This ruling clarifies that taxpayers can claim energy efficiency deductions for subsequent improvements, even if renovations were previously undertaken, as long as the specific energy reduction criteria are satisfied.

Lifecycle

2024-05-10PublishedPublished 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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