Skip to content
V1305-24 ·4 June 2024 ·consulta-vinculante Medium impact
Tax

60% tax deduction for energy renovation applicable to residential buildings (including single-family homes)

A taxpayer inquired about the applicable tax deduction for installing solar panels on a single-family home and how to declare the subsidy received. The Directorate General for Taxes (DGT) clarified that the 60% deduction for building efficiency improvements can be applied and that the subsidy constitutes a capital gain.

In 6 key points

Lifecycle

2024-06-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact