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V1343-23 ·22 May 2023 ·consulta-vinculante Medium impact
Tax

60% tax deduction for energy efficiency renovation works in residential buildings may be applicable

A taxpayer inquired whether they could claim a tax deduction for energy efficiency improvements following the installation of photovoltaic panels and aerothermal systems. The Directorate General for Taxes (DGT) ruled that the deduction under section 3 of Additional Provision 50 of the Personal Income Tax Law (LIRPF) is applicable, provided the building's energy efficiency improvement requirements are met.

In 6 key points

How it affects those involved

This ruling clarifies the eligibility for energy efficiency tax deductions, confirming that specific technological upgrades like solar panels and aerothermal systems can qualify if they contribute to the overall improvement of the building's energy performance.

Lifecycle

2023-05-22PublishedPublished 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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