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V0445-25 21 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rehabilitación energética

Possibility of claiming 60% energy rehabilitation deduction for single-family homes

The consultant asks whether installing solar panels on their single-family home allows claiming the energy rehabilitation deduction. The DGT confirms this is possible as long as the property meets the energy efficiency improvement requirements.

The question raised

Question posed: Possibility of applying 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.

The DGT's ruling

It is possible to apply the 60% deduction provided for in additional provision 50.3 of the Personal Income Tax Law (LIRPF) to single-family dwellings, provided that the works improve the energy efficiency of the building through a reduction in non-renewable primary energy consumption of at least 30% or an energy rating of "A" or "B" is achieved. This must be substantiated by an energy efficiency certificate issued by a competent technician before January 1, 2026.

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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