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V1150-23 5 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

60% tax deduction for energy efficiency improvements in residential buildings may be applied

The applicant inquired whether they could apply the tax deduction for the installation of solar panels in their single-family home. 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 efficiency improvement requirements are met.

The question raised

Question posed: Possibility of applying the deduction for works to improve energy efficiency in dwellings as provided in section 3 of the 50th additional provision of the LIRPF.

The DGT's ruling

Owners of dwellings in buildings of predominantly residential use may deduct 60% of the amounts paid for energy rehabilitation works until December 31, 2024. It is required to certify, by means of an energy efficiency certificate, a reduction in non-renewable primary energy consumption of at least 30% or an improvement in the rating to class 'A' or 'B'. Each co-owner may claim the deduction for the amounts paid in proportion to their ownership percentage.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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