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MEDIUM
FISCAL

Deduction for energy rehabilitation can be applied on amounts paid after property purchase

V1124-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1124-25
Published
26 Jun 2025

Summary

A taxpayer asks whether amounts spent on facade rehabilitation can be deducted after purchasing a property where works were already underway. The DGT confirms that the deduction can be applied to amounts actually paid from the date of acquisition, in proportion to ownership share.

In 6 key points

Lifecycle

2025-06-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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