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V2066-25 ·5 November 2025 ·consulta-vinculante Low impact
Tax

Possibility of claiming 60% deduction for energy rehabilitation works in single-family homes

The consultant asks whether a deduction for energy efficiency improvements can be claimed in their single-family home after obtaining an 'A' energy rating. The DGT confirms that such a deduction is available under paragraph 3 of the 50th Additional Provision of the LIRPF.

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2025-11-05PublishedPublished 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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