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V2623-24 19 December 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de rehabilitación

60% tax deduction for energy renovation works in residential buildings may be applicable

A taxpayer has enquired whether they can claim a tax deduction for the installation of photovoltaic panels in their detached house. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that an energy certificate proves either a reduction in non-renewable primary energy consumption of at least 30% or an improvement in the energy rating to class A or B.

The question raised

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

The DGT's ruling

Owners of dwellings in buildings of predominantly residential use may deduct 60% of the amounts paid for energy rehabilitation works carried out until December 31, 2025. It is required to certify, by means of a building energy efficiency certificate, a reduction in non-renewable primary energy consumption of at least 30% or to achieve energy class "A" or "B". The maximum annual base is 5,000 euros, with a cumulative limit of 15,000 euros.

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