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V0575-26 ·11 March 2026 ·consulta-vinculante Medium impact
Tax

Prerequisites for energy efficiency deductions in primary residence

A taxpayer asks whether deductions for thermal improvement works can be claimed and whether painting costs can be included. The DGT responds that one of two available deductions may be applied depending on the energy efficiency certificate results.

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2026-03-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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