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V0338-25 18 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rehabilitación energética

60% deduction available for energy rehabilitation works in residential property

The consultant asks whether they can claim a 60% deduction for energy rehabilitation works on their single-family home. The DGT confirms that the deduction is available if the improvement in energy efficiency is proven by a certification.

The question raised

Whether there is a right to apply the deduction for energy rehabilitation works in dwellings provided for in section 3 of the additional provision 50th of Law 35/2006, of November 28, on Personal Income Tax.

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