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V1670-23 13 June 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Eligibility for energy efficiency tax deductions in single-family homes (DA 50th LIRPF)

The taxpayer enquires whether they can claim a tax deduction for installing photovoltaic panels on their single-family home and during which tax period. The DGT rules that the deduction under paragraph 3 of Additional Provision 50th of the LIRPF may be applied, provided that an improvement in the energy rating to class 'A' or 'B' is certified.

The question raised

Question raised: Possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in the 50th additional provision of the LIRPF, as well as, where applicable, the tax period in which it may be applied.

The DGT's ruling

For single-family dwellings, 60% of the amounts paid for rehabilitation works that improve the energy efficiency of the building may be deducted, provided that an 'A' or 'B' rating is obtained or the non-renewable primary energy consumption is reduced by 30%. The deduction is applied in the 2021 to 2024 periods according to the amounts paid, provided that the energy efficiency certificate is issued before the end of the tax period and before January 1, 2025. Amounts subsidized by public aid must be deducted from the deduction base.

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