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V1179-23 9 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 renovations in residential buildings may be applicable

A taxpayer inquired whether the energy efficiency tax deduction applies to the installation of solar panels in a single-family home. The DGT ruled that the deduction under section 3 of Additional Provision 50 of the Personal Income Tax Law (LIRPF) can be applied, provided the building improvement requirements are met.

The question raised

Question posed: Possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in section 3 of Additional Provision 50 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 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 energy rating to class «A» or «B», must be certified by an energy efficiency certificate. The maximum annual base is 5,000 euros, with a cumulative limit of 15,000 euros.

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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