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V1409-23 ·25 May 2023 ·consulta-vinculante Medium impact
Tax

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

A taxpayer inquired whether they could claim the energy efficiency improvement deduction after installing solar panels on their detached house. The DGT ruled that the deduction under section 3 of additional provision 50 of the Personal Income Tax Act (LIRPF) is applicable, provided it is proven that non-renewable primary energy consumption has been reduced by at least 30%.

In 6 key points

How it affects those involved

This ruling clarifies the eligibility for energy efficiency tax credits, specifically confirming that solar panel installations can qualify if they meet the required reduction thresholds in non-renewable energy consumption.

Lifecycle

2023-05-25PublishedPublished 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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