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V1543-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · rehabilitación energética

60% tax deduction available for energy efficiency renovation works in predominantly residential buildings

A taxpayer inquired whether replacing their thermal system with aerothermal technology qualifies for the 60% deduction under the fiftieth additional provision of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that this is possible, provided that the improvement in the building's energy efficiency (in this case, a single-family home) is verified by an energy efficiency certificate.

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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