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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.
Cuestión planteada Si la deducción prevista en la Disposición adicional 50ª de la Ley del Impuesto sobre la Renta de las Personas Físicas sería de aplicación a las cantidades satisfechas por las obras realizadas para la sustitución de una caldera de gas por una bomba de calor geotérmica.
En viviendas unifamiliares, se puede aplicar la deducción del 60% por obras de rehabilitación que mejoren la eficiencia energética del edificio. Para ello, debe acreditarse mediante certificado la reducción del consumo de energía primaria no renovable en al menos un 30% o la mejora de la calificación energética a clase 'A' o 'B'. No se incluirán en la base los costes de equipos que utilicen combustibles de origen fósil, lo cual no aplica si se instala una bomba de calor geotérmica. La base máxima anual es de 5.000 euros, con un límite acumulado de 15.000 euros.
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