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V1469-22 ·21 June 2022 ·consulta-vinculante Medium impact
Tax

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

A taxpayer inquired whether they could apply the tax deduction for energy efficiency improvements to their single-family home. 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 reducing energy consumption or improving the energy rating are met.

In 6 key points

How it affects those involved

This ruling clarifies the eligibility for energy efficiency tax incentives, confirming that single-family homes qualify for the 60% deduction if specific energy reduction or rating improvement criteria are satisfied.

Lifecycle

2022-06-21PublishedPublished 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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