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V2149-25 ·13 November 2025 ·consulta-vinculante Low impact
Tax

Deduction for energy efficiency not allowed for commercial premises

The consultant carried out energy efficiency works in a commercial property with the intention of converting it into their habitual residence afterwards. The DGT states that the deduction cannot be applied as no improvement can be proven against the prior commercial status.

In 6 key points

Lifecycle

2025-11-13PublishedPublished 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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