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V0280-24 4 March 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras

Tax deduction for energy efficiency improvements in residential buildings may be applicable

A taxpayer inquired whether they could claim the tax deduction for energy efficiency improvement works in their building if the subsequent certificate is issued in 2025. The Directorate General of Taxes (DGT) confirmed this is possible, provided the efficiency improvement requirements are met and the certificate is issued before 2026.

The question raised

Possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in the 50th additional provision of the LIRPF.

The DGT's ruling

Owners of dwellings in buildings of predominantly residential use may deduct 60% of the amounts paid for energy rehabilitation works carried out until December 31, 2025. To this end, a reduction in non-renewable primary energy consumption of at least 30% or the achievement of energy class "A" or "B" must be proven by means of an energy efficiency certificate. The certificate must be issued before the end of the tax period in which the deduction is claimed, and in any case before January 1, 2026.

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