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V1886-25 ·14 October 2025 ·consulta-vinculante Low impact
Tax

Possibility of tax deduction for energy rehabilitation works in residential buildings

The DGT confirms that the deduction under paragraph 3 of the 50th Additional Provision of the LIRPF can be claimed if energy efficiency improvement requirements are met.

In 6 key points

How it affects those involved

Claimants must verify that the installation contributes to energy efficiency improvements in their primary residence.

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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