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V1584-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · rehabilitación energética

60% tax deduction for energy renovation works in residential buildings, including single-family homes, is applicable

The taxpayer inquired whether the tax deduction for energy efficiency improvements could be applied following the installation of photovoltaic panels in their primary residence. The Directorate General for Taxes (DGT) confirmed that the deduction under section 3 of Additional Provision 50 of the Personal Income Tax Law (LIRPF) is applicable, provided the property is a single-family home and the requirements for reducing consumption or improving energy ratings are met.

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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