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V0504-25 27 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Deduction for energy efficiency not applicable without class A or B or 30% energy reduction

A property owner asks whether she can claim the deduction for energy rehabilitation after improving her building's facade rating from G to E. The DGT responds that the requirements for improvement are not met.

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 the Personal Income Tax Law.

The DGT's ruling

To apply the 60% deduction for works in buildings of predominantly residential use, a reduction in non-renewable primary energy consumption of at least 30% must be proven or an energy rating of class "A" or "B" must be achieved. In this case, by moving from class "G" to "E", the requirements of the 50th additional provision of the LIRPF are not met.

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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