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V0504-25 ·27 March 2025 ·consulta-vinculante Low impact
Tax

Deduction for energy efficiency not applicable without class A or B or 30% energy reduction

A property owner asks whether she can claim the deduction for energy rehabilitation after improving her building's facade rating from G to E. The DGT responds that the requirements for improvement are not met.

In 6 key points

How it affects those involved

Property owners must achieve at least class A or B energy rating and reduce primary non-renewable energy consumption by at least 30% to qualify for the energy efficiency deduction.

Lifecycle

2025-03-27PublishedPublished 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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