The Different Percentages

There are three different levels of IRPF reduction: 20%, 40%, and 60%. The percentage you are entitled to depends on various factors, such as the reduction in your energy consumption and the improvement in your energy efficiency certificate. However, there are some conditions attached to obtaining an IRPF reduction. These are outlined below.

For each reduction, the following applies:

• Your solar panel installation must be completed by 31 December 2024.*
• The post-installation energy efficiency certificate must be submitted by 1 January 2025.*

20% Reduction with a maximum of €5,000 (tax benefit of €1,000)

• 7% Reduction in your demand for temperature-regulating devices: A reduction of at least 7% in your demand for heating and cooling after installing solar panels. This applies when the devices responsible for heating or cooling the home are now powered by at least 7% solar energy.

40% Reduction with a maximum of €7,500 (tax benefit of €3,000)

• 30% Reduction of non-renewable primary energy: A reduction of at least 30% in your demand for non-renewable primary energy after installing solar panels. This includes anything that reduces the consumption of fossil fuels such as gas, oil, and coal.
• OR: Improvement in Energy Efficiency Rating: Your home must achieve a rating of A or B after installing solar panels.

60% Reduction with a maximum of €15,000 (max €5,000 per year up to €15,000)

• 30% Reduction of non-renewable primary energy: A reduction of at least 30% in your demand for non-renewable primary energy after installing solar panels.
• OR Energy efficiency improvements to rating A or B: The energy efficiency improvement to A and B must apply to the entire building, including individual homes and common areas such as parking spaces.