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V2583-22 21 December 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras

Potential application of the 60% tax deduction for energy renovation works in residential buildings

The taxpayer asks whether they can apply the tax deduction for the installation of solar panels that reduce non-renewable primary energy consumption by more than 30%. The DGT confirms that the deduction provided for in additional provision 50.3 of the Personal Income Tax Law (LIRPF) can be applied, provided such improvement is verified by an energy efficiency certificate.

The question raised

Cuestión planteada Posibilidad de aplicarse la deducción prevista en el apartado 3 de la disposición adicional 50ª de la 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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