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V1875-23 28 June 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de rehabilitación

60% tax deduction for energy efficiency renovation works in residential buildings may be applied

The applicant inquired whether they could apply the tax deduction for the installation of photovoltaic panels in their single-family home. The Directorate General for Taxes (DGT) ruled that the deduction under section 3 of additional provision 50 of the Personal Income Tax Act (LIRPF) is applicable, provided that the required improvement in energy efficiency is proven.

The question raised

Question posed: Possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in section 3 of the 50th additional provision.

The DGT's ruling

Owners of dwellings in buildings of predominantly residential use may deduct 60% of the amounts paid for energy rehabilitation works carried out until December 31, 2024. 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. The maximum annual base is 5,000 euros, with a cumulative limit of 15,000 euros. Amounts subsidized by public aid must be deducted.

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