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V1652-26 18 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · eficiencia energética

No deduction for energy efficiency if property already has 'A' rating and consumption not reduced by 30%

A property owner with an energy efficiency rating of 'A' asks whether installation of battery storage for self-consumption qualifies for energy efficiency deduction. The DGT states that the energy efficiency deduction requirements are not met, but self-consumption of renewable energy deduction may apply.

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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