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V1587-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · deducción por eficiencia energética

Ownership requirements for the tax deduction for energy efficiency in the primary residence

A taxpayer inquired whether energy efficiency improvements made to their habitual residence are tax-deductible, even if they are neither the owner nor the tenant of the property. The Directorate General for Taxes (DGT) ruled that the deduction cannot be applied as the ownership requirement is not met.

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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