MEDIUM
FISCAL Energy efficiency deduction not applicable under special tax regime
Technical details
Summary
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.