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V1970-23 6 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por rehabilitación energética

The deduction for energy rehabilitation works in residential buildings may be applied through the installation of solar panels

A homeowner inquires whether the investment in solar panels installed by their homeowners' association can be deducted from Personal Income Tax (IRPF). The DGT responds that it is possible to apply the deduction for energy rehabilitation works if the requirements for improving the building's efficiency are met.

The question raised

Question posed: Possibility of deducting the amounts invested in said installation for Personal Income Tax (IRPF) purposes.

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 the attainment of an 'A' or 'B' energy rating, must be certified by the building's energy efficiency certificate. The deduction base for each taxpayer shall be determined by applying their participation coefficient to the amounts paid by the homeowners' association.

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