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V1174-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Potential application of energy efficiency tax deductions for single-family homes

The applicant asks whether they can claim energy efficiency tax deductions after installing air conditioning and replacing windows in their single-family home. The DGT rules that the deduction under additional provision 50 of the Personal Income Tax Act (LIRPF) may be applied, provided the requirements for reducing energy consumption or improving the energy rating are met.

In 6 key points

How it affects those involved

Taxpayers undertaking energy efficiency improvements in their primary residence may be eligible for tax relief, provided they can demonstrate a reduction in non-renewable primary energy consumption or an improvement in the property's energy certificate rating.

Lifecycle

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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