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V1340-22 13 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de rehabilitación

60% tax deduction for energy renovation works in residential buildings available under certain requirements

A taxpayer inquired whether they could apply the tax deduction for energy efficiency improvements to their single-family home after installing solar panels. The DGT ruled that this is possible provided there is evidence of a 30% reduction in non-renewable primary energy consumption or an improvement in the energy rating to class 'A' or 'B'.

The question raised

Whether the deduction for energy efficiency improvement works in buildings of predominantly residential use, provided for in section 3 of the 50th Additional Provision of the Personal Income Tax Law, may be applied.

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, 2023. It is required to certify, by means of an energy efficiency certificate, a reduction in non-renewable primary energy consumption of at least 30% or to achieve an energy rating of 'A' or 'B'. The maximum annual base is 5,000 euros, with a cumulative limit of 15,000 euros.

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