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V1184-23 9 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras

60% tax deduction applicable for energy renovation works in residential buildings

A taxpayer inquired about the requirements for energy efficiency tax deductions on their home. The Directorate-General for Taxes (DGT) ruled that if a community of owners installs a photovoltaic system that improves the building's efficiency, owners may deduct 60% of the amounts paid, proportionate to their share of participation.

The question raised

Question raised: Requirements for applying the deduction for works to improve energy efficiency in dwellings provided for in the 50th additional provision 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, 2024. To this end, it must be proven through an energy efficiency certificate of the building that there is a reduction in non-renewable primary energy consumption of at least 30%, or that an energy rating of 'A' or 'B' is achieved. The deduction is applied according to the owner's participation coefficient in the community and has a maximum annual base of 5,000 euros, with a cumulative limit of 15,000 euros.

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