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V1333-24 7 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por rehabilitación

60% tax deduction for energy renovation works in single-family homes applicable under certain requirements

The inquirer asks whether they should apply the deduction for reducing heating demand or the one for improving primary energy consumption following renovation works on their single-family home. The DGT rules that the 60% deduction provided for residential buildings may be applied, provided that the energy efficiency improvement requirements are met.

The question raised

Whether, where applicable, the deduction indicated in section 2 of the 50th additional provision of Law 35/2006, of November 28, on Personal Income Tax applies or, conversely, whether the deduction provided for in section 3 of the aforementioned additional provision may be applied.

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