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V3128-23 4 December 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por rehabilitación

60% energy renovation tax deduction applicable to single-family homes if rating improves to 'A' or 'B'

A taxpayer inquired whether replacing a gas boiler with a geothermal heat pump and installing solar panels qualifies for energy efficiency tax deductions. The DGT ruled that the deduction under additional provision 50 of the Personal Income Tax Law (LIRPF) can be applied, provided the requirements for improving the energy rating or reducing consumption are met.

The question raised

Whether the deduction provided for in the 50th Additional Provision of the Personal Income Tax Law would be applicable to the amounts paid for works carried out for the replacement of a gas boiler with a geothermal heat pump.

The DGT's ruling

In single-family dwellings, the 60% deduction for rehabilitation works that improve the energy efficiency of the building may be applied. To this end, the reduction in non-renewable primary energy consumption by at least 30% or the improvement of the energy rating to class 'A' or 'B' must be certified. Costs of equipment using fossil fuels shall not be included in the base, which does not apply if a geothermal heat pump is installed. The maximum annual base is 5,000 euros, with a cumulative limit of 15,000 euros.

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