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V1469-22 21 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 efficiency improvements in residential buildings may be applied

A taxpayer inquired whether they could apply the tax deduction for energy efficiency improvements to their single-family home. The Directorate General for Taxes (DGT) ruled that the deduction under section 3 of Additional Provision 50 of the Personal Income Tax Law (LIRPF) is applicable, provided the requirements for reducing energy consumption or improving the energy rating are met.

The question raised

Question raised: Whether the deduction for energy efficiency improvement works 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 the attainment of an energy class "A" or "B". The deduction is applied in the period in which the certificate is issued, with a maximum annual base of 5,000 euros and a cumulative limit of 15,000 euros.

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What is published here, applied to a company or a specific case. The first meeting is free.

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