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V0090-23 23 January 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras

Possibility of applying the 60% deduction for energy rehabilitation works in buildings for residential use

The taxpayer asks whether they can apply the deduction for installing photovoltaic panels that improve the energy efficiency of their single-family home. The DGT responds that it is possible to apply the deduction under section 3 of the 50th additional provision of the LIRPF if the required improvement is substantiated by an energy certificate.

The question raised

Question posed: Possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in section 3 of the 50th additional provision of the LIRPF.

The DGT's ruling

Owners of dwellings in buildings for predominantly residential use may deduct 60% of the amounts paid for energy rehabilitation works until December 31, 2024. In the case of single-family homes, a reduction in non-renewable primary energy consumption of at least 30%, or an improvement in the rating to class 'A' or 'B', must be substantiated by an energy efficiency certificate. The maximum annual base is 5,000 euros, with a cumulative limit of 15,000 euros.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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