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V1342-23 22 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras

Tax relief of up to 60% available for energy efficiency renovations in residential buildings

A taxpayer enquired about the requirements for tax deductions related to energy efficiency improvements in their single-family home. The Directorate-General for Taxes (DGT) clarified that, as a single-family dwelling, the deduction for renovation works in residential buildings applies.

The question raised

Information is requested regarding compliance with the requirements for the deduction for energy efficiency improvement works in dwellings under the 50th Additional Provision of the Personal Income Tax Law.

The DGT's ruling

To qualify for the 60% deduction, the works must improve the energy efficiency of the building (in this case, the single-family dwelling) by reducing non-renewable primary energy consumption by at least 30% or by obtaining an 'A' or 'B' energy rating. The deduction applies to amounts paid from October 6, 2021, to December 31, 2024, with a maximum annual base of 5,000 euros and a cumulative limit of 15,000 euros. It is necessary to issue the energy efficiency certificate before January 1, 2025, and to deduct any subsidies received.

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