Back to index
V3184-23 11 December 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax deduction can be applied in 2023 for works carried out in 2022 and 2023 (requires 2022 tax amendment)

A taxpayer inquired whether the energy efficiency tax deduction could be applied in 2023 for works completed that were initiated in 2022. The Directorate General of Taxes (DGT) ruled that the deduction may be applied to the total amount paid across both years, provided the requirements of the 50th Additional Provision of the Personal Income Tax Law (LIRPF) are met.

The question raised

Whether the deduction for works to improve energy efficiency in dwellings provided for in the 50th additional provision of the LIRPF may be applied in the 2023 fiscal year.

The DGT's ruling

For a single-family dwelling, the owner may deduct 60% of the amounts paid between October 6, 2021, and December 31, 2024, for energy rehabilitation works. A reduction in non-renewable primary energy consumption of at least 30% or an improvement in the energy rating to class 'A' or 'B' must be evidenced by an energy certificate. If the deduction was already applied in 2022, the taxpayer must rectify the tax return for that fiscal year by filing a supplementary return to exclude the 2022 amounts and allow them to be applied together with those of 2023 in the corresponding fiscal year.

Book your free first meeting