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V0462-26 27 February 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Efficiency energy deduction applicable if requirements met and certificates provided

The consultant asks whether photovoltaic installation costs can be claimed via invoices for the efficiency energy deduction. The DGT responds that the deduction may be applied if legal requirements are met and necessary energy efficiency certificates are available.

The question raised

Question posed: Possibility of certifying through invoices the performance of actions to improve the energy efficiency of their home for the purposes of applying the deduction for works for energy improvement in homes

The DGT's ruling

The taxpayer may apply the deduction for the amounts paid provided that the actions comply with the regulatory requirements. To this end, they must possess the prior energy certificate (issued at most two years before the start of the works) and the energy certificate following the completion thereof. The assessment of the documentation to certify the amounts allocated to the works is the responsibility of the management and inspection bodies of the Tax Administration.

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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