Skip to content
Back to index
V2104-24 27 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por rehabilitación energética

60% tax deduction for energy efficiency renovations applicable to residential buildings, including single-family homes

A co-owner of a single-family home enquired whether they could apply the tax deduction for energy efficiency works under the 50th Additional Provision of the Personal Income Tax Act (LIRPF). The Directorate-General for Taxes (DGT) ruled that the 60% deduction is applicable, provided the building's energy efficiency improvement requirements are met.

The question raised

1st. Application of the deduction provided for in section 3 of DA 50th of the LIRPF in the case of a single-family dwelling.

The DGT's ruling

Owners of dwellings in buildings of predominantly residential use may deduct 60% of the amounts paid for energy rehabilitation works up to a maximum of 5,000 euros per year. In the case of single-family dwellings, the deduction requires proof of a reduction in non-renewable primary energy consumption of at least 30% or an improvement in the rating to class "A" or "B" by means of an energy efficiency certificate. Co-owners may apply the deduction for their proportional share of ownership, and the amounts paid may be proven by any valid means of evidence. If spouses file tax returns individually, the maximum base limit applies individually to each.

Book your free first meeting