MEDIUM
FISCAL

60% deduction possible for energy efficiency works in residential buildings

V2609-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2609-25
Published
23 Dec 2025

Summary

The consultant asks whether a deduction can be claimed for installing solar panels on their terraced house. Hacienda responds that the deduction under paragraph 3 of the additional provision 50 of the LIRPF is available if the building's energy efficiency is improved.

In 6 key points

Lifecycle

2025-12-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact