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V1124-25 26 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rehabilitación energética

Deduction for energy rehabilitation can be applied on amounts paid after property purchase

A taxpayer asks whether amounts spent on facade rehabilitation can be deducted after purchasing a property where works were already underway. The DGT confirms that the deduction can be applied to amounts actually paid from the date of acquisition, in proportion to ownership share.

The question raised

Possibility of deducting the amounts effectively invested by the consultant in said installation since the acquisition of the dwelling for Personal Income Tax (IRPF) purposes.

The DGT's ruling

The deduction for rehabilitation works that improve energy efficiency in buildings with predominant residential use allows for the deduction of 60 percent of the amounts paid. The taxpayer may apply this deduction for the amounts effectively paid to the rehabilitation company from the date of acquisition of the dwelling. Said amount shall be determined by applying the coefficient of participation in the horizontal property over the amounts paid by the community of owners.

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