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V1734-23 ·15 June 2023 ·consulta-vinculante Medium impact
Tax

Possibility of applying energy renovation tax deductions in residential buildings following prior works

A homeowner inquired whether they could apply a new tax deduction for energy efficiency works after having already installed photovoltaic systems. The DGT ruled that the deduction under section 3 of additional provision 50 of the Personal Income Tax Law (LIRPF) may be applied, provided the building improvement requirements are met.

In 6 key points

How it affects those involved

This ruling clarifies that previous energy-related installations do not preclude taxpayers from claiming subsequent deductions for energy efficiency improvements, provided the specific legal criteria for building enhancement are satisfied.

Lifecycle

2023-06-15PublishedPublished 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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