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V2029-24 23 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por rehabilitación

60% tax deduction for energy efficiency renovations in residential buildings (including single-family homes) is applicable

A taxpayer inquired about the applicable tax deduction for installing photovoltaic panels on their single-family home. The Directorate General for Taxes (DGT) ruled that the deduction under section 3 of the 50th additional provision of the Personal Income Tax Law (LIRPF) may be applied, provided the energy efficiency improvement requirements are met.

The question raised

Whether the deduction indicated in section 2 of the 50th additional provision of Law 35/2006, of November 28, on Personal Income Tax may be applied or, conversely, whether the deduction in section 3 of the aforementioned additional provision could be applied.

The DGT's ruling

For single-family dwellings, the 60% deduction for rehabilitation works that improve the energy efficiency of the building is applicable. It is required to certify, by means of an energy efficiency certificate, a reduction in non-renewable primary energy consumption of at least 30% or an improvement in the rating to class "A" or "B". The deduction applies to the amounts paid, regardless of whether external financing is used or the timing of its repayment.

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