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V1537-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · rehabilitación energética

Energy renovation works in residential buildings may be carried out until 31 December 2027

A query was raised regarding whether works qualifying for energy renovation tax deductions in buildings can be executed until the end of 2027. The DGT clarifies that, pursuant to the 50th additional provision of the LIRPF, works in buildings of predominantly residential use may be carried out until 31 December 2027.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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