MEDIUM
FISCAL Requirements for 40% energy efficiency deduction in residential property
Technical details
Summary
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.