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V3128-23 ·4 December 2023 ·consulta-vinculante Medium impact
Tax

60% energy renovation tax deduction applicable to single-family homes if rating improves to 'A' or 'B'

A taxpayer inquired whether replacing a gas boiler with a geothermal heat pump and installing solar panels qualifies for energy efficiency tax deductions. The DGT ruled that the deduction under additional provision 50 of the Personal Income Tax Law (LIRPF) can be applied, provided the requirements for improving the energy rating or reducing consumption are met.

In 6 key points

How it affects those involved

This ruling clarifies the eligibility criteria for energy efficiency tax incentives, specifically confirming that technical upgrades to heating and solar systems can trigger the deduction if they result in the required improvements to the property's energy certificate.

Lifecycle

2023-12-04PublishedPublished 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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