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The consultant asks whether a deduction for energy efficiency improvements in a single-family home can be claimed. The DGT confirms that the 60% deduction under Article 3 of the Additional Provision 50 of the Personal Income Tax Law may be applied if the building meets energy efficiency improvement requirements.
Question posed: Whether the deduction for energy rehabilitation works in dwellings provided for in section 3 of the additional provision 50th of Law 35/2006, of November 28, on Personal Income Tax may be applied.
Owners of dwellings in residential buildings may deduct 60% of the amounts paid for energy rehabilitation works until December 31, 2025. To this end, a reduction in non-renewable primary energy consumption of at least 30% or the attainment of an "A" or "B" energy rating must be proven by means of an energy efficiency certificate. The certificate must be issued before January 1, 2026, and the maximum annual base is 5,000 euros, with a cumulative limit of 15,000 euros.
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