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V1221-23 ·10 May 2023 ·consulta-vinculante Medium impact
Tax

60% tax deduction for energy efficiency improvements in residential buildings may be applied

A taxpayer inquired whether they could apply the tax deduction for energy efficiency improvements carried out on their single-family home in 2022. The Directorate General for Taxes (DGT) confirmed that the deduction under section 3 of the 50th additional provision of the Personal Income Tax Law (LIRPF) is applicable, provided the improvement is verified by an energy efficiency certificate.

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2023-05-10PublishedPublished 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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