Skip to content
V3239-23 ·13 December 2023 ·consulta-vinculante Medium impact
Tax

60% tax deduction for energy renovation works in residential buildings (including single-family homes) is applicable

The applicant asks whether they can apply the tax deduction for solar panel installations in their single-family home. The DGT confirms that the deduction under section 3 of additional provision 50 of the Personal Income Tax Law (LIRPF) is applicable, provided the energy efficiency improvement requirements are met.

In 6 key points

How it affects those involved

This ruling clarifies the eligibility of single-family homes for energy renovation tax incentives, specifically regarding solar panel installations.

Lifecycle

2023-12-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact