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V1864-25 ·14 October 2025 ·consulta-vinculante Low impact
Tax

Energy efficiency works deduction applicable if demand or consumption reduced

The consultant asks whether a deduction for energy efficiency improvements carried out in their home in 2024 is available. The DGT explains that there are three types of temporary deductions in the IRPF depending on the improvement achieved and the type of work.

In 6 key points

Lifecycle

2025-10-14PublishedPublished 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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