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V1454-23 ·26 May 2023 ·consulta-vinculante Medium impact
Tax

60% tax deduction available for energy efficiency improvements in residential buildings or single-family homes

The taxpayer inquired whether they could claim a tax deduction for energy efficiency improvements following the installation of solar panels on their primary residence. 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 requirements for improving energy ratings or reducing consumption are met.

In 6 key points

How it affects those involved

Taxpayers can reduce their personal income tax liability by claiming a 60% deduction for specific energy efficiency works, provided they meet the necessary certification and consumption reduction criteria.

Lifecycle

2023-05-26PublishedPublished 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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