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V2253-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

Requirements for 40% energy efficiency deduction in residential property

The consultant asks whether a deduction can be claimed for works carried out in 2023 that reduced non-renewable primary energy consumption by more than 30%. The DGT confirms that the 40% deduction is possible provided the requirements of the 50th Additional Provision of the LIRPF are met.

In 6 key points

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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