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V1260-25 ·9 July 2025 ·consulta-vinculante Low impact
Tax

Possibility of claiming 60% energy rehabilitation deduction for single-family homes

The consultant asks whether they can claim the energy rehabilitation deduction for their single-family home after installing solar panels and air-source heat pumps. The DGT responds that it is possible if the improvement in the building's energy efficiency is proven by a certification.

In 6 key points

How it affects those involved

Homeowners of single-family properties may claim a 60% deduction for energy efficiency improvements, provided they have a valid energy efficiency certificate.

Lifecycle

2025-07-09PublishedPublished 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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