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V2251-25 ·25 November 2025 ·consulta-vinculante Low impact
Tax

Possibility of claiming energy efficiency deductions for single-family homes

The consultant asks whether deductions for energy efficiency improvements in their single-family home can be claimed if payments are made in instalments. The DGT confirms that such deductions under Article 50 of the LIRPF may be claimed if the requirements for energy consumption reduction or energy rating improvement are met.

In 6 key points

How it affects those involved

Claimants may benefit from energy efficiency deductions under specific conditions for single-family homes.

Lifecycle

2025-11-25PublishedPublished 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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