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V2076-25 ·5 November 2025 ·consulta-vinculante Low impact
Tax

60% deduction available for energy rehabilitation in residential buildings

A taxpayer asks whether a deduction for energy rehabilitation works can be applied to their single-family home. The DGT explains that it is possible if energy efficiency is improved by 30% in primary non-renewable energy consumption or if energy efficiency class A or B is achieved.

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Lifecycle

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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