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V2548-25 ·18 December 2025 ·consulta-vinculante Medium impact
Tax

Requirements for energy efficiency improvement deductions in residential property

The consultant asks how to verify energy efficiency improvements to claim deductions under Article 50 of the LIRPF after carrying out works in 2024. The DGT outlines the requirements for the three temporary deductions and the need to hold corresponding energy efficiency certificates.

In 6 key points

Lifecycle

2025-12-18PublishedPublished 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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