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A tenant inquires whether energy efficiency deductions can be claimed for installing solar panels on their primary residence. The DGT states this is not possible as the law requires the taxpayer to be the owner of the property.
Question posed: Whether the inquirer, in their capacity as a tenant, may apply the deduction for works to improve the consumption of non-renewable primary energy provided for in the fiftieth additional provision of the LIRPF.
To apply the deductions for rehabilitation works that improve energy efficiency, the regulations require the taxpayer to be the owner of the dwelling. As the inquirer is not the owner of the property, but rather the tenant, they do not meet this requirement necessary to access any of the deductions provided for in the fiftieth additional provision of the LIRPF.
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