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V1535-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · rehabilitación energética

Possibility of a 60% deduction for energy rehabilitation works in residential buildings

The taxpayer is inquiring whether they can claim the tax deduction under additional provision 50.3 of the Personal Income Tax Act (LIRPF) following the installation of solar panels and a heat pump in their semi-detached single-family home.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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