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V0949-24 30 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Requirements for energy efficiency and battery charging system tax deductions

A taxpayer inquired whether deductions could be claimed for the installation of photovoltaic panels and a battery charging point. The DGT ruled that the energy efficiency deduction cannot be applied due to the absence of a prior certificate, and the deduction for the charging point is inapplicable as the expenditure was incurred before the regulation came into force.

The question raised

Possibility of applying the deduction for energy efficiency works in dwellings provided for in the fiftieth additional provision of Law 35/2006, of November 28, on Personal Income Tax.

The DGT's ruling

For the energy efficiency deduction, it is necessary to possess an energy efficiency certificate issued prior to the commencement of the works, provided that no more than two years have elapsed since its issuance. Regarding the deduction for battery charging systems, this only applies to amounts paid from the entry into force of Royal Decree-Law 5/2023 until December 31, 2024. In both cases, the subsidized amounts must be deducted from the deduction base.

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