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V1599-26 16 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · deducción por rehabilitación

Possibility of applying the 60% deduction for energy rehabilitation works in residential buildings

The applicant asks whether installing photovoltaic panels in a single-family home qualifies for a 60% tax deduction for energy renovation. The DGT rules that this is possible, provided that the improvement in the building's energy efficiency is verified by an energy efficiency certificate.

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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