Homeowners may claim a 60% deduction for energy efficiency works

Optimizing energy consumption in homes is becoming a key factor for homeowners' tax planning. Following a query regarding the applicability of tax incentives for the 2025 tax year, the validity of deductions for energy rehabilitation works in buildings with predominant residential use has been confirmed.

What the DGT has ruled

The General Directorate of Taxes (DGT) establishes that homeowners in residential buildings are entitled to apply a 60% deduction on the amounts paid for energy efficiency improvement works. For this benefit to be effective, the following requirements must be met:

• Certification: It is essential to prove the improvement through an energy efficiency certificate.
• Consumption reduction: The certificate must demonstrate a reduction in non-renewable primary energy consumption of at least 30%.
• Energy rating: Alternatively, the work must allow for obtaining an 'A' or 'B' energy rating.
• Deadlines: These conditions are applicable to works carried out until December 31, 2027.

The deduction will be applied in the tax period in which the corresponding certificate is issued, respecting the limits established by current regulations.

What this means for you

If you are a homeowner and plan to carry out renovations aimed at energy savings, this incentive significantly reduces the tax burden of the investment. However, the deduction is not automatic; it depends strictly on the ability of the work to reach the required savings or rating thresholds. It is fundamental to consider that there is a maximum annual base limit of 5,000 euros and a cumulative limit of 15,000 euros for this concept.

What you should do

Before starting any rehabilitation process, it is necessary to verify that the technical project is oriented toward meeting the consumption reduction or rating improvement objectives. Obtaining the energy efficiency certificate after the work is the determining document to exercise this right before the Tax Administration. Given that every property and investment situation is different, it is recommended to assess the technical and tax feasibility of each project on an individual basis.