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V2609-25 23 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rehabilitación energética

60% deduction possible for energy efficiency works in residential buildings

The consultant asks whether a deduction can be claimed for installing solar panels on their terraced house. Hacienda responds that the deduction under paragraph 3 of the additional provision 50 of the LIRPF is available if the building's energy efficiency is improved.

The question raised

Possibility of applying the deduction provided for in section 3 of the additional provision 50th of Law 35/2006, of November 28, on Personal Income Tax.

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