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V0724-24 16 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rehabilitación energética

Energy renovation tax relief applicable in 2024 for new efficiency improvement works

The inquirer asks whether they can claim energy renovation tax relief in 2024 for works carried out in 2023. The DGT rules that tax relief can be applied to new window replacement works, provided the energy efficiency improvement requirements are met.

The question raised

Possibility of applying the aforementioned deduction again in the 2024 fiscal year for window replacement works.

The DGT's ruling

The taxpayer is entitled to the deduction provided in section 3 of the 50th additional provision of the Personal Income Tax Law (LIRPF) for window replacement works carried out between October 6, 2021, and December 31, 2025. To this end, a 30% reduction in non-renewable primary energy consumption or an improvement in the energy rating to class 'A' or 'B' must be proven. The maximum annual base limit of 5,000 euros applies individually in each tax return, allowing for the deduction of amounts from previous fiscal years that exceeded said limit, without exceeding an accumulated base of 15,000 euros.

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