Skip to content
Back to index
V1531-24 21 June 2024 · 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 may be applicable

A taxpayer inquired whether they could claim a tax deduction for installing photovoltaic panels on their detached house. The DGT ruled that the deduction under section 3 of additional provision 50 of the Personal Income Tax Act (LIRPF) can be applied, provided that an improvement in the building's energy efficiency is proven.

The question raised

Possibility of applying the deduction for energy rehabilitation works provided for in section 3 of the 50th additional provision of Law 35/2006, of November 28, on Personal Income Tax.

The DGT's ruling

Owners of dwellings in buildings of predominantly residential use 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 an improvement in the rating to class "A" or "B", must be certified by an energy efficiency certificate. The maximum annual base is 5,000 euros, with a cumulative limit of 15,000 euros.

Book your free first meeting