60% tax deduction for energy rehabilitation works in residential buildings

The Dirección General de Tributos (DGT) has issued a ruling regarding the application of tax incentives aimed at improving energy efficiency in the residential sector. The focus of the inquiry centers on the possibility of applying the deduction provided for in current regulations for works carried out in buildings for residential use.

What the DGT has ruled

The inquiry analyzes the feasibility of applying the deduction established in the 50th additional provision of Law 35/2006 on Personal Income Tax (LIRPF). The technical analysis is based on the regulatory framework introduced by Royal Decree-Law 19/2021 and Royal Decree-Law 8/2023, which regulate incentives for the reduction of non-renewable primary energy consumption and the improvement of energy efficiency.

What it means for you

This criterion has a direct impact on owners of homes located in buildings for residential use. If you are an owner and carry out works that meet the requirements for reducing energy consumption or improving efficiency, you could be entitled to a 60% deduction in your income tax return. It is fundamental that the actions are carried out in the building and that the technical parameters for energy savings required by the regulations are strictly met for the tax benefit to be effective.

What you should do

To ensure the correct application of this incentive, it is necessary to verify that the works meet the objectives of reducing energy demand or non-renewable primary energy consumption. It is recommended to:

• Obtain energy efficiency certificates issued before and after the works.
• Keep all technical documentation that proves the improvement obtained.
• Analyze the particular situation of the home and the type of work carried out to confirm that it fits within the provisions of Law 35/2006.

Each rehabilitation scenario requires a detailed analysis of the applicable regulations to determine whether the required savings thresholds are met.