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V1265-24 31 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax relief unavailable for solar panels installed on public school terraces

A taxpayer inquired whether they could claim tax relief for an investment in an energy community that installed solar panels on a school terrace for self-consumption. The Directorate-General for Traffic (DGT) ruled that the deduction only applies to works carried out on a primary residence, rented property, or residential buildings.

The question raised

Question posed: Possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in the 50th additional provision of the Personal Income Tax Law (LIRPF).

The DGT's ruling

The deduction for rehabilitation works for energy efficiency applies to amounts invested in the primary residence, rented dwellings, or buildings of predominantly residential use. Since the solar panels were installed on the terrace of a public school, the location requirements for the deduction are not met.

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