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V2223-25 ·19 November 2025 ·consulta-vinculante Low impact
Tax

Deductions for energy rehabilitation works in residential buildings

A professional inquires whether the deduction under LIRPF Additional Provision 50.3 for energy rehabilitation in residential buildings remains in force.

In 6 key points

How it affects those involved

The validity of the deduction for energy rehabilitation in residential buildings under LIRPF Additional Provision 50.3 is under review.

Lifecycle

2025-11-19PublishedPublished 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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