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V2199-25 17 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

Energy efficiency deduction not applicable under special tax regime

A taxpayer returning to Spain and opting for the special IRPF regime asks whether the energy efficiency deduction can be applied to their home. The DGT responds that such deduction is not available under this tax regime.

The question raised

Taking into account that taxation occurs under said special regime, to determine whether the deduction for energy efficiency works, provided for in the 50th additional provision of the Personal Income Tax Law, may be applied.

The DGT's ruling

The application of the special regime under Article 93 of the LIRPF implies determining the tax liability in accordance with the rules of the Non-Resident Income Tax with certain specificities. Pursuant to Article 114 of the RIRPF, the differential tax liability only allows for the deduction of amounts set forth in Article 26 of the consolidated text of the Non-Resident Income Tax Law. Therefore, the deduction for works to improve the energy efficiency of dwellings under the 50th additional provision of the LIRPF is not applicable to these taxpayers.

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