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V1862-25 ·14 October 2025 ·consulta-vinculante Low impact
Tax

60% deduction available for energy efficiency upgrades in single-family homes

The consultant asks whether deductions can be claimed for installing air-source heat pumps and solar panels to improve home energy efficiency. The DGT confirms that a 60% deduction under the 50th Additional Provision of the LIRPF is available if the building meets energy efficiency improvement requirements.

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Lifecycle

2025-10-14PublishedPublished 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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