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A homeowner asks whether a 60% deduction for energy rehabilitation works can be applied after installing a photovoltaic system that reduces non-renewable primary energy consumption by more than 30%. The DGT confirms that such deduction under Article 3 of Royal Decree 50/2013 may be applied if energy efficiency improvements are made and certified.
Cuestión planteada Si resulta de aplicación la deducción por obras de rehabilitación energética de edificios de uso predominantemente residencial prevista en el apartado 3 de la D.A 50ª de la Ley 35/2006.
Los propietarios de viviendas en edificios de uso predominante residencial pueden deducirse el 60% de las cantidades satisfechas por obras de rehabilitación energética realizadas hasta el 31 de diciembre de 2027. Para ello, se debe acreditar mediante certificado de eficiencia energética una reducción del consumo de energía primaria no renovable de al menos un 30%, o la mejora de la calificación energética a clase 'A' o 'B'. La base máxima anual es de 5.000 euros, con un límite acumulado de 15.000 euros.
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