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V1595-24 ·1 July 2024 ·consulta-vinculante Medium impact
Tax

Eligibility for the 60% tax deduction for energy renovation works in residential buildings

The taxpayer asks whether they can apply the tax deduction for installing solar panels on their single-family home. The DGT confirms that the deduction under section 3 of the 50th additional provision of the Personal Income Tax Law (LIRPF) is applicable, provided the energy efficiency improvement requirements are met.

In 6 key points

How it affects those involved

This ruling clarifies the application of energy efficiency tax incentives for residential properties, specifically confirming that solar panel installations can qualify for deductions if they meet the statutory energy saving criteria.

Lifecycle

2024-07-01PublishedPublished 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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