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V3239-23 13 December 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por rehabilitación energética

60% tax deduction for energy renovation works in residential buildings (including single-family homes) is applicable

The applicant asks whether they can apply the tax deduction for solar panel installations in their single-family home. The DGT confirms that the deduction under section 3 of additional provision 50 of the Personal Income Tax Law (LIRPF) is applicable, provided the energy efficiency improvement requirements are met.

The question raised

Given that the dwelling is single-family in nature, whether the deduction provided for in section 3 of the additional provision 50th of the LIRPF can be applied for the works corresponding to the solar panels that have already been installed.

The DGT's ruling

Owners of single-family homes may deduct 60% of the amounts paid for energy rehabilitation works up to a maximum of 15,000 euros. 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 deduction includes both works already carried out and extensions, provided that the certificate is issued before 2025.

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