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V2253-25 25 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Requirements for 40% energy efficiency deduction in residential property

The consultant asks whether a deduction can be claimed for works carried out in 2023 that reduced non-renewable primary energy consumption by more than 30%. The DGT confirms that the 40% deduction is possible provided the requirements of the 50th Additional Provision of the LIRPF are met.

The question raised

Possibility of applying the tax deduction for works aimed at improving energy efficiency in dwellings.

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