The invention relates to the technical field of photovoltaic panels, and discloses a heat recovery and utilization structure of a building. The heat recovery and utilization structure comprises the multiple photovoltaic panels arranged on the outer surface of the building and a heat recovery device arranged in the building, and the photovoltaic panels receive irradiating of sunlight and convert solar energy into electric energy to supply electricity to electrical appliances in the building; a closed heat gap is formed between the multiple photovoltaic panels and the top as well as the outer wall of the building, after a long period of sunlight irradiating, the heat gap can accumulate a lot of heat and communicates with the heat recovery device through a first heat transfer pipe in a conducting mode, the heat is recovered in the heat recovery device, and the energy conversion efficiency of the photovoltaic panels is improved; and the heat recovery device is connected with a second heattransfer pipe and extends to the positions below floors of all storeys of the building, the heat is conducted to the floors and indoor air, so that the air temperature rises, and the interior of the building becomes warm accordingly. The heat recovery and utilization structure of the building is used for collecting and utilizing the excess heat of the photovoltaic panels after being irradiated bysunlight, and the electricity generation efficiency of the photovoltaic panels is improved.