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V0121-24 15 February 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

60% tax deduction for energy efficiency renovations in single-family homes may apply

A taxpayer inquired whether they could claim an energy efficiency tax deduction for installing solar panels on a home with an 'A' rating. The DGT ruled that the deduction under section 3 of the 50th additional provision of the Personal Income Tax Law (LIRPF) is applicable, provided the energy improvement requirements are met.

The question raised

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

The DGT's ruling

For single-family dwellings, 60% of the amounts paid for energy rehabilitation works carried out until December 31, 2024, may be deducted. It is necessary to certify, by means of an energy efficiency certificate, a reduction in non-renewable primary energy consumption of at least 30% or an improvement in the rating to class 'A' or 'B'. 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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