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V0476-24 19 March 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Potential application of the 60% tax deduction for energy efficiency improvements in residential buildings

The inquirer asks whether they can apply the tax deduction for the installation of photovoltaic panels that reduce non-renewable primary energy consumption by more than 30%. The Directorate-General for Taxes (DGT) confirms that the deduction provided for in the 50th additional provision of the Personal Income Tax Law (LIRPF) is applicable.

The question raised

Question raised: Possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in the 50th additional provision of Law 35/2006, of November 28, on Personal Income Tax.

The DGT's ruling

Owners of dwellings in buildings of predominantly residential use may deduct 60% of the amounts paid for energy rehabilitation works until December 31, 2025. To this end, a reduction in non-renewable primary energy consumption of at least 30% or an improvement in the rating to class "A" or "B" must be certified by an energy efficiency certificate. The maximum annual base is 5,000 euros, with a cumulative limit of 15,000 euros, and any subsidies received must be deducted.

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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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