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V1178-23 ·9 May 2023 ·consulta-vinculante Medium impact
Tax

Potential application of the 60% tax deduction for energy renovation works in residential buildings

The taxpayer asks whether they can apply the tax deduction for installing solar panels on their single-family home. The DGT rules that the deduction under section 3 of the 50th Additional Provision of the IRPF Law may be applied, provided that an improvement in the building's energy efficiency is proven.

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2023-05-09PublishedPublished 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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