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V0278-25 ·13 March 2025 ·consulta-vinculante Medium impact
Tax

Rehabilitation energy deduction applicable to second single-family home

The consultant asks whether a energy rehabilitation deduction can be applied to a second single-family home where solar panels were installed. The DGT confirms it is possible, provided the energy efficiency improvement requirements are met and a certificate is issued.

In 6 key points

How it affects those involved

The deduction is available for second single-family homes with solar panel installations, as long as energy efficiency criteria are satisfied and a certificate is provided.

Lifecycle

2025-03-13PublishedPublished 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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