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V2549-23 25 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency works in single-family homes deductible as building renovation (60%)

A taxpayer inquired whether they could apply one deduction for the installation of solar panels and a separate one for thermal insulation works in their single-family home. The Directorate General for Taxes (DGT) ruled that, as it is a single-family dwelling, both actions are considered works carried out on the building as a whole and must apply the deduction under section 3 of additional provision 50 of the Personal Income Tax Law (LIRPF).

The question raised

Cuestión planteada - Posibilidad de aplicarse la deducción por obras para la mejora de la eficiencia energética en viviendas prevista en el apartado 2 de la disposición adicional 50ª de la LIRPF respecto de la primera obra y la deducción prevista en el apartado 3 de la citada disposición adicional por la segunda de las obras.

Apply this to a real case

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