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V1589-22 30 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por rehabilitación energética

60% tax deduction for energy renovation works in residential buildings may be applicable

The taxpayer is inquiring whether they can apply the deduction provided for in additional provision 50.3 of the Personal Income Tax Act (LIRPF) following the installation of solar panels in their detached house.

The question raised

Question raised: Whether the deduction provided for in section 3 of the 50th additional provision of the LIRPF may be applied.

The DGT's ruling

It is possible to apply the 60% deduction for rehabilitation works in buildings of predominantly residential use, including single-family homes. To this end, a reduction in non-renewable primary energy consumption of at least 30%, or an improvement in the energy rating to class "A" or "B", must be certified by an energy efficiency certificate. The deduction applies to amounts paid between the entry into force of Royal Decree-Law 19/2021 and December 31, 2023, with a maximum annual base of 5,000 euros and a cumulative limit of 15,000 euros.

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