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The applicant asks whether they can claim energy efficiency tax deductions after installing air conditioning and replacing windows in their single-family home. The DGT rules that the deduction under additional provision 50 of the Personal Income Tax Act (LIRPF) may be applied, provided the requirements for reducing energy consumption or improving the energy rating are met.
Question posed: Possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in the 50th additional provision of Law 35/2006, of November 28, on Personal Income Tax.
Owners of dwellings in residential buildings may deduct 60% of the amounts paid for energy rehabilitation works until December 31, 2025. 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 certificate must certify said improvement in the dwelling itself. The maximum annual base is 5,000 euros, with a cumulative limit of 15,000 euros.
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