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V2623-24 ·19 December 2024 ·consulta-vinculante Medium impact
Tax

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

A taxpayer has enquired whether they can claim a tax deduction for the installation of photovoltaic panels in their detached house. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that an energy certificate proves either a reduction in non-renewable primary energy consumption of at least 30% or an improvement in the energy rating to class A or B.

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2024-12-19PublishedPublished 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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