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V1309-25 ·11 July 2025 ·consulta-vinculante Low impact
Tax

Requirements for the tax deduction for energy rehabilitation in residential buildings

The DGT states that the 60% deduction applies only if the works improve the overall energy efficiency of the building, not just that of a single dwelling.

In 6 key points

How it affects those involved

The deduction is not available for solar panel installations in second homes unless the works enhance the energy efficiency of the entire building.

Lifecycle

2025-07-11PublishedPublished 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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