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V1717-24 11 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rehabilitación energética

Energy efficiency tax deductions applicable to residential buildings subject to improvement requirements

A taxpayer inquired whether tax deductions for aerothermal works carried out in a single-family home in 2022 could be applied. The Directorate General for Taxes (DGT) ruled that this is possible, provided that the improvement in efficiency is verified via an energy certificate and the requirements of the 50th additional provision of the Personal Income Tax Law (LIRPF) are met.

The question raised

Whether the deduction for energy renovation works in dwellings provided for in section 3 of the 50th additional provision of Law 35/2006, of November 28, on Personal Income Tax may be applied. If so, in which tax period its application could proceed.

The DGT's ruling

The deduction for renovation works in residential buildings allows for the deduction of 60% of the amounts paid up to a maximum of 5,000 euros per year. To this end, a reduction in non-renewable primary energy consumption of at least 30% must be proven or energy class "A" or "B" must be achieved. The deduction is applied in the tax period in which the certificate issued after the works is released, provided that this is issued before 2026.

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