Skip to content
V1347-23 ·22 May 2023 ·consulta-vinculante Medium impact
Tax

Eligibility for the 60% tax deduction for energy efficiency improvements in single-family homes

A taxpayer inquired whether they could claim the tax deduction for energy efficiency improvements in their single-family home following the installation of solar panels and aerothermal systems. The Directorate-General for Taxes (DGT) confirmed that the 60% deduction provided for in the 50th additional provision of the Personal Income Tax Law (LIRPF) is applicable, provided the energy rating improvement requirements are met.

In 6 key points

How it affects those involved

This ruling clarifies the application of energy efficiency tax incentives for homeowners, specifically confirming that technological upgrades like solar panels and aerothermal systems qualify for the 60% deduction if they result in a documented improvement in the property's energy certificate.

Lifecycle

2023-05-22PublishedPublished 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