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V1238-25 ·4 July 2025 ·consulta-vinculante Low impact
Tax

Possibility of claiming energy efficiency deduction for single-family homes

The consultant asks whether a deduction for energy efficiency improvements can be claimed after installing solar panels and air conditioning. The DGT states that such a deduction under Article 3 of Decree 50 may apply if the property is a single-family home and all other legal requirements are met.

In 6 key points

How it affects those involved

Homeowners of single-family properties may be eligible for a state deduction on energy efficiency improvements, including solar panels and air conditioning, provided the property meets all legal conditions.

Lifecycle

2025-07-04PublishedPublished 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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