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V2331-24 8 November 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Tax deduction for energy efficiency improvements in residential properties may be applied

The applicant inquired whether they could claim a tax deduction for installing photovoltaic panels in their home. The Directorate-General for Taxes (DGT) ruled that the relevant deduction can be applied provided all statutory requirements are met.

The question raised

Whether the deduction for works to improve energy efficiency in dwellings may be applied.

The DGT's ruling

Taxpayers may deduct percentages of 20%, 40%, or 60% of the amounts paid for rehabilitation works that improve energy efficiency, depending on the requirements for reducing demand or non-renewable primary energy consumption, or the improvement of the energy rating. The deduction is applied in the tax period in which the energy efficiency certificate issued following the works is released. The amount of the deduction may not exceed the sum of the state and regional gross tax liability for the tax period.

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