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V1888-25 ·14 October 2025 ·consulta-vinculante Low impact
Tax

40% energy efficiency improvement costs deductible in primary residence

The DGT explains the conditions for claiming a deduction for installing photovoltaic panels to reduce non-renewable primary energy consumption and which expenses are deductible.

In 6 key points

How it affects those involved

Homeowners can claim a 40% deduction on energy efficiency improvements in their primary residence, subject to specific conditions.

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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