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V1689-23 ·13 June 2023 ·consulta-vinculante Medium impact
Tax

Possibility of applying the 60% deduction for energy rehabilitation works in residential buildings

The taxpayer asks whether they can apply the deduction for the installation of photovoltaic panels in their single-family home. The DGT responds that it is possible to apply the deduction under section 3 of the 50th additional provision of the LIRPF if the energy efficiency improvement requirements are met.

In 6 key points

Lifecycle

2023-06-13PublishedPublished 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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