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V2806-23 16 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rehabilitación energética

The deduction for energy rehabilitation in residential buildings may be applied if the requirements are met

A taxpayer asks whether she can apply the deduction for energy rehabilitation works in a residential building, given that the energy certificate issued prior to the works was issued more than two years before the entry into force of Royal Decree-Law 19/2021. The DGT responds that it is possible provided that the requirements of the 50th additional provision of the LIRPF are met.

The question raised

Question posed Considering that more than two years have elapsed between the date of issuance of the energy certificate prior to the works and the date of entry into force of the aforementioned Royal Decree-Law, whether the applicant may apply the deduction for energy rehabilitation works provided for in section 3 of the 50th additional provision of the LIRPF.

The DGT's ruling

The deduction for rehabilitation works in buildings of predominantly residential use is applicable to amounts paid from October 6, 2021, to December 31, 2024. It is required to certify a reduction in non-renewable primary energy consumption of at least 30% or to achieve an 'A' or 'B' energy rating. Certificates issued before the start of the works are valid if no more than two years have passed between their issuance and the start of the works, regardless of the time elapsed until the entry into force of Royal Decree-Law 19/2021.

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