MEDIUM
FISCAL

Requirements for energy efficiency improvement deductions in residential property

V2548-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2548-25
Published
18 Dec 2025

Summary

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.
PDF on boe.es

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