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V2254-25 ·25 November 2025 ·consulta-vinculante Low impact
Tax

A deduction for energy efficiency can be claimed in a primary residence based on eligibility criteria

A taxpayer asks whether both energy efficiency deductions can be claimed on improvements to their new primary residence. The DGT responds that only one deduction can be applied per improvement, depending on whether the requirements for reducing energy demand or primary energy consumption 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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