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V2079-25 ·5 November 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 is available if the building efficiency improvement requirements are met.

In 6 key points

How it affects those involved

Landlords may claim tax deductions for thermal insulation works carried out by the property owners' association, provided the building meets energy efficiency improvement criteria.

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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