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V1823-24 19 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de rehabilitación

60% tax deduction for energy renovation works in residential buildings, including single-family homes, is applicable

A homeowner inquired whether they could claim a tax deduction for installing photovoltaic panels that reduce non-renewable primary energy consumption by more than 30%. The Directorate-General for Taxes (DGT) confirmed that the deduction under section 3 of the 50th additional provision of the Personal Income Tax Law (LIRPF) is applicable.

The question raised

Possibility of applying the deduction for energy rehabilitation works in dwellings provided for in section 3 of the 50th additional provision of Law 35/2006, of November 28, on Personal Income Tax.

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, 2025. To this end, a reduction in non-renewable primary energy consumption of at least 30%, or an improvement in the rating to class "A" or "B", must be certified by an energy efficiency certificate. In the case of single-family dwellings, the certificate must certify the improvement of the dwelling itself.

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