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V1387-25 ·21 July 2025 ·consulta-vinculante Low impact
Tax

60% deduction available for energy efficiency works in residential buildings

The consultant asks whether a deduction for energy efficiency improvements in a single-family home can be claimed. The DGT confirms that the 60% deduction under Article 3 of the Additional Provision 50 of the Personal Income Tax Law may be applied if the building meets energy efficiency improvement requirements.

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2025-07-21PublishedPublished 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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