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V1343-25 ·16 July 2025 ·consulta-vinculante Low impact
Tax

Deduction of 60% available for energy rehabilitation in residential buildings

A co-owner of a single-family home asks whether a deduction can be claimed for installing solar panels reducing non-renewable primary energy consumption by more than 30%. The DGT confirms that the deduction under paragraph 3 of the additional provision 50 of the LIRPF is available if energy efficiency improvement requirements are met.

In 6 key points

Lifecycle

2025-07-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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