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A taxpayer inquired whether they could claim an energy efficiency tax deduction for installing photovoltaic panels on their single-family home. The Directorate-General for Taxes (DGT) ruled that the deduction under section 3 of the 50th additional provision of the Personal Income Tax Law (LIRPF) is applicable, provided the building's energy efficiency improvement requirements are met.
Question posed: Possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in section 3 of the 50th additional provision of the LIRPF.
Owners of dwellings in buildings of predominantly residential use may deduct 60% of the amounts paid for energy rehabilitation works carried out until December 31, 2024. 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. In the case of single-family dwellings, the improvement must refer to the property itself. The maximum annual base is 5,000 euros, with a cumulative limit of 15,000 euros.
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