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V1938-25 ·15 October 2025 ·consulta-vinculante Low impact
Tax

Deduction for energy rehabilitation not applicable without works in property

The consultant asks whether they can claim the energy efficiency deduction after joining an energy community that installed solar panels. The DGT responds that no deduction is applicable as no works were carried out on the property or building.

In 6 key points

How it affects those involved

Claimants cannot benefit from the energy efficiency deduction if no renovation works have been carried out on the property or building.

Lifecycle

2025-10-15PublishedPublished 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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