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V2255-24 22 October 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de rehabilitación

60% tax deduction for energy renovation works in residential buildings available under certain requirements

A taxpayer inquired whether they could apply the tax deduction for energy renovation works to their single-family home when replacing a diesel boiler with aerothermal heating. The DGT ruled that this is possible, provided the improvement in the building's energy efficiency is verified by an energy certificate.

The question raised

1st. Whether the deduction for energy rehabilitation works in dwellings provided for in section 3 of the additional provision 50th of Law 35/2006, of November 28, on Personal Income Tax may be applied.

The DGT's ruling

Owners of dwellings in buildings of predominantly residential use may deduct 60% of the amounts paid for energy rehabilitation works until December 31, 2025. To this end, a reduction in non-renewable primary energy consumption of at least 30%, or an improvement in the energy rating to class "A" or "B", must be certified by an energy efficiency certificate. The maximum annual base is 5,000 euros, with a cumulative limit of 15,000 euros.

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