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A homeowner inquired whether they could claim energy efficiency improvement tax relief by installing photovoltaic panels on the roof of an adjacent property to supply their single-family home. The Directorate-General for Taxes (DGT) ruled that locating the panels on a neighbouring property does not prevent the deduction, provided that a reduction in energy consumption or an improvement in the energy rating of the beneficiary home is achieved.
Question posed: Possibility of applying the deduction for works aimed at improving energy efficiency in dwellings as provided in the 50th additional provision of the LIRPF.
The installation of photovoltaic panels on the roof of an adjacent property does not prevent the application of the deduction provided in the 50th additional provision of the LIRPF. The requirement is that the generated energy is injected into the dwelling and allows for a reduction in the consumption of non-renewable primary energy by at least 30 percent, or an improvement in the rating to class 'A' or 'B'. To this end, the improvement must be substantiated by the corresponding energy efficiency certificate.
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