Skip to content
Back to index
V2624-24 19 December 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rehabilitación energética

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

The inquirer asks whether they can apply the tax deduction for the installation of photovoltaic panels in their detached house. The DGT rules that the 60% deduction is applicable if a reduction in non-renewable primary energy consumption of at least 30% is proven, or if the energy efficiency rating is improved 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 an energy efficiency certificate, a reduction in non-renewable primary energy consumption of at least 30% or the attainment of an energy rating of A or B. The maximum annual base is 5,000 euros, with a cumulative limit of 15,000 euros, and any subsidies received must be deducted.

Book your free first meeting