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V1875-23 ·28 June 2023 ·consulta-vinculante Medium impact
Tax

60% tax deduction for energy efficiency renovation works in residential buildings may be applied

The applicant inquired whether they could apply the tax deduction for the installation of photovoltaic panels in their single-family home. The Directorate General for Taxes (DGT) ruled that the deduction under section 3 of additional provision 50 of the Personal Income Tax Act (LIRPF) is applicable, provided that the required improvement in energy efficiency is proven.

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2023-06-28PublishedPublished 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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