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V1247-23 11 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax deduction for single-family homes: requirements and limits

A taxpayer has inquired about applying the tax deduction for energy efficiency improvements to their single-family home following the installation of photovoltaic panels. The DGT clarifies that a 60% deduction on paid amounts may be applied, provided that energy improvement requirements are met and the energy certificate issuance deadlines are respected.

The question raised

Question posed For the purposes of applying the deduction for works to improve energy efficiency in dwellings provided for in the 50th additional provision of the LIRPF, the amounts subject to deduction and the tax period in which its application is possible.

The DGT's ruling

For single-family dwellings, 60% of the amounts paid for rehabilitation works that improve the energy efficiency of the building may be deducted. It is required to certify a reduction in non-renewable primary energy consumption of at least 30% or to achieve an energy rating of 'A' or 'B'. The deduction is applied in the tax periods 2021 to 2024 according to the amounts paid, provided that the certificate is issued before the end of the tax period and before January 1, 2025. The maximum annual base is 5,000 euros, allowing the excess to be carried forward up to a cumulative maximum of 15,000 euros.

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