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V2257-25 ·25 November 2025 ·consulta-vinculante Low impact
Tax

Deduction for energy rehabilitation not available if not property owner at time of works

A taxpayer carried out energy efficiency works on a property owned by their father and, after inheriting it, asked whether they can claim the deduction. The DGT responds that it is not possible because they were not the property owner at the time the works were carried out.

In 5 key points

How it affects those involved

Taxpayers cannot claim the energy rehabilitation deduction if they were not the legal owner of the property when the works were completed.

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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