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V0464-23 1 March 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

60% tax deduction for energy efficiency improvements in residential buildings may be applicable

A taxpayer inquired whether they could claim the energy efficiency improvement deduction after installing photovoltaic panels and batteries in their single-family home. The DGT ruled that the deduction under section 3 of additional provision 50 of the Personal Income Tax Law (LIRPF) is applicable, provided that a reduction in non-renewable primary energy consumption of at least 30% is certified.

The question raised

Question posed: Possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in section 3 of the additional provision 50 of the Personal Income Tax Law.

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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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