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V0443-25 21 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rehabilitación energética

Deduction for energy rehabilitation available in single-family homes

A self-built homeowner asks whether energy rehabilitation deductions can be claimed after installing solar panels. The DGT confirms that the deduction under Article 50 of the LIRPF Additional Provision 3 is available if energy efficiency requirements are met.

The question raised

Question posed: Whether the taxpayer may apply the deduction for energy rehabilitation works provided for in section 3 of the additional provision 50th of Law 35/2006, of November 28, on Personal Income Tax.

The DGT's ruling

The 60% deduction provided for in additional provision 50.3 of the Personal Income Tax Law (LIRPF) is applicable to single-family dwellings if the works achieve a reduction in non-renewable primary energy consumption of 30% or improve the energy rating to class 'A' or 'B'. This must be substantiated by a building energy efficiency certificate issued before January 1, 2026. The maximum base is 5,000 euros per year, with a cumulative limit of 15,000 euros.

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

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