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V2069-25 5 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción estatal

State and regional energy efficiency deductions can be combined

The consultant asks whether the state deduction for energy efficiency improvements and the Valencian regional deduction for solar panel installation can be applied together. The DGT confirms that the state deduction applies if energy efficiency improvements are met and that it is not incompatible with the regional deduction.

The question raised

Question posed: Complementarity of the state deduction for works to improve energy efficiency in housing and the regional deduction for investments in self-consumption installations of electrical energy or intended for the use of certain renewable energy sources in housing in the Valencian Community.

The DGT's ruling

The taxpayer is entitled to the deduction under Additional Provision 50 of the LIRPF if the works in their single-family home achieve a reduction in non-renewable primary energy consumption of at least 30% or improve the rating to class «A» or «B». The state deduction is not incompatible with the application of the regional deduction, provided that the requirements of the latter are met. The competence to determine whether the requirements for the regional deduction are met lies with the territorial Administration.

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What is published here, applied to a company or a specific case. The first meeting is free.

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