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V1689-23 13 June 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de rehabilitación

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

The taxpayer asks whether they can apply the deduction for the installation of photovoltaic panels in their single-family home. The DGT responds that it is possible to apply the deduction under section 3 of the 50th additional provision of the LIRPF if the energy efficiency improvement requirements are met.

The question raised

Question raised: Possibility of applying the deduction for energy rehabilitation works 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 until December 31, 2024. To this end, a reduction in non-renewable primary energy consumption of at least 30% or an improvement in the energy rating to class 'A' or 'B' must be certified by an energy efficiency certificate. The maximum annual base is 5,000 euros, with a cumulative limit of 15,000 euros. Each co-owner may apply the deduction for their proportional share of the amounts paid.

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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