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V1544-22 27 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Choice between energy efficiency tax deductions depending on work requirements

A taxpayer has enquired about the requirements for applying energy efficiency rehabilitation tax deductions to their home. The DGT clarifies that both deductions cannot be applied to the same project; instead, the taxpayer must select the one that meets the specific technical requirements.

The question raised

Question raised: Requirements for applying the deductions provided for in paragraphs 1 and 2.

The DGT's ruling

It is not possible to simultaneously apply the deductions from paragraphs 1 and 2 for the same work. The taxpayer may apply the 40% deduction if the consumption of non-renewable primary energy is reduced by 30% or if energy class 'A' or 'B' is achieved. If these are not met, but the heating and cooling demand is reduced by at least 7%, the 20% deduction may be applied.

Apply this to a real case

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

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