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V2583-22 ·21 December 2022 ·consulta-vinculante Medium impact
Tax

Potential application of the 60% tax deduction for energy renovation works in residential buildings

The taxpayer asks whether they can apply the tax deduction for the installation of solar panels that reduce non-renewable primary energy consumption by more than 30%. The DGT confirms that the deduction provided for in additional provision 50.3 of the Personal Income Tax Law (LIRPF) can be applied, provided such improvement is verified by an energy efficiency certificate.

In 6 key points

How it affects those involved

This ruling clarifies the requirements for claiming energy efficiency tax deductions, specifically highlighting the necessity of an energy efficiency certificate to prove the reduction in non-renewable energy consumption.

Lifecycle

2022-12-21PublishedPublished 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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