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V2548-25 18 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · eficiencia energética

Requirements for energy efficiency improvement deductions in residential property

The consultant asks how to verify energy efficiency improvements to claim deductions under Article 50 of the LIRPF after carrying out works in 2024. The DGT outlines the requirements for the three temporary deductions and the need to hold corresponding energy efficiency certificates.

The question raised

Accreditation of energy efficiency improvements for the purposes of applying the deduction provided for in the 50th additional provision of the Personal Income Tax Law (LIRPF).

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