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V1592-22 1 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por rehabilitación energética

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

A taxpayer enquired about the requirements for claiming a tax deduction for the installation of solar panels in their home. The DGT clarified that the 60% deduction may be applied if the energy efficiency of the building (in this case, a single-family home) is improved, as evidenced by an energy efficiency certificate.

The question raised

Question raised: Requirements for the application of the deduction provided for in section 3 of the 50th additional provision of the LIRPF.

The DGT's ruling

Owners of dwellings in buildings of predominantly residential use may deduct 60% of the amounts paid for energy rehabilitation works carried out until December 31, 2023. To this end, a reduction in non-renewable primary energy consumption of at least 30%, or an improvement in the rating to class "A" or "B", must be proven by means of an energy efficiency certificate. The deduction is applied in the period in which the certificate is issued, which must be issued before January 1, 2024, with a maximum annual base of 5,000 euros and a cumulative limit of 15,000 euros.

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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