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V1178-23 9 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de mejora

Potential application of the 60% tax deduction for energy renovation works in residential buildings

The taxpayer asks whether they can apply the tax deduction for installing solar panels on their single-family home. The DGT rules that the deduction under section 3 of the 50th Additional Provision of the IRPF Law may be applied, provided that an improvement in the building's energy efficiency is proven.

The question raised

Question posed: Possibility of applying the deduction for energy efficiency improvement works for dwellings provided for in section 3 of Additional Provision 50 of the LIRPF.

The DGT's ruling

Owners of dwellings in buildings for predominantly residential use may deduct 60% of the amounts paid for energy rehabilitation works carried out until December 31, 2023. 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 proven by means of an energy efficiency certificate. In the case of single-family homes, the deduction applies if these requirements for the improvement of the building as a whole are met. The certificate must be issued before January 1, 2024.

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