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V2768-23 10 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

60% tax deduction available for energy efficiency renovations in residential buildings

A taxpayer inquired whether they could claim a tax deduction for installing solar panels that reduce non-renewable primary energy consumption in their single-family home. The Directorate General for Taxes (DGT) confirmed that the deduction under the 50th additional provision of the Personal Income Tax Law (LIRPF) is applicable, provided the energy efficiency improvement requirements are met.

The question raised

Question raised: Possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in the 50th additional provision.

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, 2024. To this end, a reduction in non-renewable primary energy consumption of at least 30%, or an improvement in the rating to class 'A' or 'B', must be proven by means of an energy efficiency certificate. The maximum annual base is 5,000 euros, with a cumulative limit of 15,000 euros, and the certificate must be issued before January 1, 2025.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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