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V1595-24 1 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rehabilitación energética

Eligibility for the 60% tax deduction for energy renovation works in residential buildings

The taxpayer asks whether they can apply the tax deduction for installing solar panels on their single-family home. The DGT confirms that the deduction under section 3 of the 50th additional provision of the Personal Income Tax Law (LIRPF) is applicable, provided the energy efficiency improvement requirements are met.

The question raised

Possibility of applying the deduction for energy rehabilitation works provided for in section 3 of the 50th additional provision of Law 35/2006, of November 28, on Personal Income Tax.

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, 2025. To this end, a reduction in non-renewable primary energy consumption of at least 30% or the attainment of an "A" or "B" energy rating must be certified by an energy efficiency certificate. The maximum annual base is 5,000 euros, with a cumulative limit of 15,000 euros.

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