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V1497-24 18 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por rehabilitación energética

Solar panel and insulation works in single-family homes only allow deduction under section 3 of additional provision 50 of the IRPF

A taxpayer inquired whether they could separately apply the deduction for solar panels and the one for insulation improvements, or if the energy rehabilitation deduction could be applied to both works. The Tax Agency responded that, as it concerns a single-family home, the works are considered actions on the building as a whole, and therefore only the energy rehabilitation deduction is applicable.

The question raised

Assuming that both works are carried out in the 2023 tax year and the corresponding certificate is issued in said year, whether it is possible to simultaneously apply the deduction provided for in section 2 of the 50th additional provision of the LIRPF for the installation of solar panels and the deduction indicated in section 3 of the aforementioned additional provision for the replacement of windows and the improvement of the exterior insulation of the dwelling. In the event that this is not possible, whether the deduction from section 3 of the 50th additional provision of the LIRPF could be applied for the performance of both works.

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