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V1247-23 ·11 May 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction for single-family homes: requirements and limits

A taxpayer has inquired about applying the tax deduction for energy efficiency improvements to their single-family home following the installation of photovoltaic panels. The DGT clarifies that a 60% deduction on paid amounts may be applied, provided that energy improvement requirements are met and the energy certificate issuance deadlines are respected.

In 6 key points

How it affects those involved

This ruling clarifies the eligibility criteria for energy efficiency tax incentives, specifically regarding the timing of energy certificates and the technical requirements for photovoltaic installations in single-family dwellings.

Lifecycle

2023-05-11PublishedPublished 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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