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V1843-22 ·2 August 2022 ·consulta-vinculante Medium impact
Tax

Energy renovation tax deduction for residential buildings applicable subject to requirements

The applicant asks whether they can apply the tax deduction for solar panel installations in their single-family home and during which periods. The DGT rules that this is possible provided that the building's efficiency is improved and the certification and deadline requirements are met.

In 6 key points

How it affects those involved

This ruling clarifies the eligibility criteria for energy efficiency tax incentives, specifically regarding solar panel installations in residential properties.

Lifecycle

2022-08-02PublishedPublished 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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