Homeowners may apply the tax deduction for energy rehabilitation works

The application of tax incentives for improving energy efficiency in real estate has raised doubts regarding the scope of the deductions permitted under Personal Income Tax (IRPF). Recently, the Dirección General de Tributos (DGT) has issued a ruling that clarifies the possibility of accessing these tax benefits in certain residential contexts.

What the DGT has ruled

The inquiry focuses on determining whether it is possible to apply the deduction provided for in the fiftieth additional provision of the IRPF Law, which contemplates a percentage of 60% for energy rehabilitation works. The advisory body has determined that said deduction is applicable in those cases that meet the energy efficiency improvement requirements established in the current regulations, specifically under the framework of RD-law 19/2021 and RD-law 7/2026.

What this means for you

This criterion has a direct impact on homeowners, whether it concerns their habitual residence or properties intended for rental. If you carry out works aimed at reducing the consumption of non-renewable primary energy or the demand for heating and cooling in buildings for residential use, you have the possibility of reducing your tax burden through this deduction.

• The deduction is applicable to energy rehabilitation works in buildings for residential use.
• The tax benefit is based on the improvement of the energy efficiency of the property.
• The reference regulations include provisions contained in Law 35/2006 and subsequent royal decrees.

What should be done

To ensure the correct exercise of this tax right, it is necessary to have the technical documentation that certifies the energy efficiency improvement achieved after the works. It is fundamental to verify that the actions carried out fall strictly within the scenarios of the cited regulations to avoid contingencies with the Tax Administration. Since the application of these deductions depends on the technical characteristics of the home and the nature of the work, it is recommended to assess each situation individually.