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V2105-24 27 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

40% tax deduction available for works reducing non-renewable primary energy consumption or improving home energy ratings

A query was raised regarding how to prove the reduction in non-renewable primary energy consumption to qualify for the energy efficiency tax deduction. The Directorate-General for Taxes (DGT) clarifies that the improvement must be evidenced by an energy efficiency certificate issued by a competent technician following the works.

The question raised

Question posed: Method of proving the reduction in non-renewable primary energy consumption for the purposes of applying the deduction for works to improve energy efficiency in dwellings provided for in the 50th additional provision of the Personal Income Tax Law (LIRPF).

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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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