Back to index
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

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.

Book your free first meeting