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V1217-26 22 May 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras

Possibility of claiming 60% deduction for energy efficiency works in single-family homes

Homeowners inquire whether they can claim a deduction for energy efficiency improvements, such as air-source heat pumps and radiant floor heating. The DGT confirms it is possible if energy consumption is reduced or energy efficiency rating is improved, as certified.

The question raised

Question raised - Possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in section 3 of 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 up to a maximum of 5,000 euros annually and 15,000 euros cumulatively. To this end, a reduction in non-renewable primary energy consumption of at least 30% or the attainment of an 'A' or 'B' energy rating must be proven by means of an energy efficiency certificate. In the case of single-family dwellings, the certificate refers to the property itself. If taxed individually, the limits apply to each taxpayer according to their ownership percentage; if taxed jointly, the limits apply to the sum of the amounts paid by both.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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