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V2362-24 14 November 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax deduction not applicable when works are carried out by the tenant

A tenant inquired whether they could claim the tax deduction for installing photovoltaic panels in a rented property with the landlord's permission. The Directorate General for Taxes (DGT) ruled that this deduction does not extend to cases where the works are performed by the tenant.

The question raised

Possibility of applying the deduction for works to improve energy efficiency in dwellings.

The DGT's ruling

The deduction for energy efficiency improvement works provided for in the fiftieth additional provision of the LIRPF is not applicable when the works are carried out by the lessee. The regulations do not contemplate this scenario for the exercise of the deduction.

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