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V0601-24 9 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · eficiencia energética

Energy efficiency tax deduction applies to amounts paid in each financial year

The inquirer asks whether the total cost of solar panels can be deducted in a single period or if it must be spread according to bank payments. The Tax Agency responds that the deduction applies to the amounts paid in each tax period, subject to certain limits and requirements.

The question raised

Question posed. For the purposes of applying the aforementioned deduction, whether the total amounts paid for the installation may be deducted in a single tax period or, conversely, whether only the amounts paid to the banking entity may be deducted in each tax period. In the latter case, whether there is any time limit for the deduction of such amounts.

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