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V2199-25 ·17 November 2025 ·consulta-vinculante Medium impact
Tax

Energy efficiency deduction not applicable under special tax regime

A taxpayer returning to Spain and opting for the special IRPF regime asks whether the energy efficiency deduction can be applied to their home. The DGT responds that such deduction is not available under this tax regime.

In 6 key points

How it affects those involved

Taxpayers returning to Spain under the special IRPF regime cannot claim the energy efficiency deduction for their property.

Lifecycle

2025-11-17PublishedPublished 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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