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V0521-26 ·5 March 2026 ·consulta-vinculante Medium impact
Tax

Deduction for energy rehabilitation can be claimed in the year the certificate is issued

The taxpayer asks whether the deduction for energy rehabilitation works can be claimed in 2025. The Tax Agency confirms that the right to deduction arises in the tax period when the energy efficiency certificate is issued.

In 6 key points

How it affects those involved

Taxpayers can claim the energy rehabilitation deduction in the year the certificate is issued, not when the works are completed.

Lifecycle

2026-03-05PublishedPublished 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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