Skip to content
Back to index
V5266-26 28 July 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por rehabilitación energética

60% deduction available for energy efficiency works in residential buildings

A homeowner asks whether a deduction for energy efficiency improvements can be claimed after installing solar panels and air-source heat pumps. The DGT confirms it is possible, provided the building’s energy rating improves or energy consumption decreases.

The question raised

Cuestión planteada Si resulta de aplicación la deducción prevista en el apartado 3 de la disposición adicional quincuagésima de la LIRPF.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact