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V0103-26 ·20 January 2026 ·consulta-vinculante Medium impact
Tax

Individual works cannot be included in energy rehabilitation deductions

A taxpayer asks whether the cost of individual works (e.g. awnings) can be included in energy rehabilitation deductions for a building. The DGT responds that individual works do not count towards deduction under Article 3, although the taxpayer may opt for deductions under Articles 1 or 2 if the requirements are met.

In 6 key points

How it affects those involved

Taxpayers carrying out individual improvements cannot claim these costs under energy rehabilitation deductions, but may benefit from other applicable deductions if eligibility criteria are met.

Lifecycle

2026-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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