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V0993-24 10 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax deduction applicable to single-family homes following a second renovation

A taxpayer inquired whether they could claim the energy efficiency improvement deduction in 2024 after installing additional solar panels, following previous works carried out in 2022. The Directorate General for Taxes (DGT) ruled that the deduction under section 3 of Additional Provision 50 of the Personal Income Tax Law (LIRPF) is applicable, provided the energy improvement requirements are met.

The question raised

Possibility of applying the aforementioned deduction in the 2024 tax year for the performance of the second of the works.

The DGT's ruling

For single-family dwellings, the 60% deduction for rehabilitation works that improve the energy efficiency of the building is applicable. A reduction in non-renewable primary energy consumption of at least 30% must be proven, or an energy rating of 'A' or 'B' must be achieved through a certificate. The taxpayer may aggregate the amounts of works carried out between 2021 and 2025, respecting the annual limit of 5,000 euros and the cumulative maximum of 15,000 euros. To compare the improvement, the certificate prior to the 2024 works may be the one issued following the 2022 works, provided that no more than two years have elapsed since its issuance.

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