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V2082-25 ·5 November 2025 ·consulta-vinculante Low impact
Tax

Deduction for energy rehabilitation works applies in year certificate issued

A property owner asks which tax year to claim the deduction for energy rehabilitation works on their building's façade, after paying the levy in 2024 and starting works in 2025. The DGT responds that the deduction is claimed in the year the energy efficiency certificate is issued after the works are completed.

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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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