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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.
Cuestión planteada Si tiene derecho a aplicarse la deducción por obras de rehabilitación energética en viviendas prevista en el apartado 3 de la disposición adicional 50ª de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.
Los propietarios de viviendas en edificios de uso predominante residencial pueden deducirse el 60% de las cantidades satisfechas por obras de rehabilitación energética realizadas hasta el 31 de diciembre de 2025. Se debe acreditar una reducción del consumo de energía primaria no renovable de al menos un 30% o la obtención de una calificación energética «A» o «B» mediante certificado. La base máxima anual es de 5.000 euros, con un límite acumulado de 15.000 euros.
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