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V0575-26 11 March 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Prerequisites for energy efficiency deductions in primary residence

A taxpayer asks whether deductions for thermal improvement works can be claimed and whether painting costs can be included. The DGT responds that one of two available deductions may be applied depending on the energy efficiency certificate results.

The question raised

Question posed - Possibility of applying any of the deductions provided for in the 50th additional provision of Law 35/2006, of November 28, on Personal Income Tax.

The DGT's ruling

The taxpayer may apply the 20% or 40% deduction depending on the proven requirements for reducing heating/cooling demand or non-renewable primary energy consumption. The cost of painting is part of the deduction base provided it is necessary to restore the dwelling to a habitable state following the works. Professional fees and the costs of energy efficiency certificates are also included in the base. Amounts paid in cash or the costs of fossil fuel equipment may not be deducted.

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