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V2258-25 ·25 November 2025 ·consulta-vinculante Low impact
Tax

Energy efficiency deduction only applies to habitual or rented property

The consultant asks whether the energy efficiency deduction can be applied to a property that is not their habitual residence. The DGT responds that it is only possible in the habitual residence or in other properties owned by the taxpayer that are rented or expected to be rented.

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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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