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V1124-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

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

A taxpayer has enquired about which energy efficiency tax deduction applies following the installation of solar panels on a single-family home. The Directorate-General for Taxes (DGT) indicates that the 60% deduction provided for in Additional Provision 50 of the Personal Income Tax Law (LIRPF) may be applicable, provided the building's energy improvement requirements are met.

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2024-05-23PublishedPublished 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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