Doctrine by topic · DGT Observatory

State Deduction: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2023–2026

Current position

Owners of residential buildings may apply the 60% deduction for energy rehabilitation works carried out until December 31, 2025. It is required to certify a reduction in non-renewable primary energy consumption of at least 30% or an improvement in the energy rating to class 'A' or 'B'. Accreditation must be carried out through an energy efficiency certificate for the building.

The DGT's position remains constant regarding the substantive requirements for the deduction under the 50th additional provision of the LIRPF (Personal Income Tax Law). Rulings have specified the validity of energy efficiency certificates and compatibility with regional deductions, without altering the core of the benefit.

Turning points

  1. V2093-24

    Establishes that energy efficiency certificates issued before the start of the works are valid if two years have not elapsed since their issuance.

  2. V2069-25

    Clarifies that the state deduction is not incompatible with the application of the regional deduction.

Analysis based on 7 of 8 rulings with a stated position. Updated 13 October 2026.

Rulings on this topic

8
V2069-25 5 Nov 2025

State and regional energy efficiency deductions can be combined

SG de Impuestos sobre la Renta de las Personas Físicas
deducción estataleficiencia energéticavivienda habitualcertificado de eficiencia energéticaautoconsumo LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 50ªLey 22/2009
Affects CompanyExpat · Non-residentIndividual
V1387-25 21 Jul 2025

60% deduction available for energy efficiency works in residential buildings

SG de Impuestos sobre la Renta de las Personas Físicas
rehabilitación energéticaeficiencia energéticacertificado de eficiencia energéticaconsumo de energía primaria no renovablededucción estatal LIRPF — Ley 35/2006 del IRPF art. disposición adicional 50ªRD-ley 19/2021
Affects CompanyExpat · Non-residentIndividual
V0445-25 21 Mar 2025

Possibility of claiming 60% energy rehabilitation deduction for single-family homes

SG de Impuestos sobre la Renta de las Personas Físicas
rehabilitación energéticaeficiencia energéticavivienda unifamiliarcertificado de eficiencia energéticaenergía primaria no renovable LIRPF — Ley 35/2006 del IRPF art. disposición adicional 50ª.3RD-ley 19/2021
Affects CompanyExpat · Non-residentIndividual
V0443-25 21 Mar 2025

Deduction for energy rehabilitation available in single-family homes

SG de Impuestos sobre la Renta de las Personas Físicas
rehabilitación energéticaeficiencia energéticavivienda unifamiliarcertificado de eficiencia energéticadeducción estatal LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 50ª.3RD-ley 19/2021
Affects CompanyExpat · Non-residentIndividual
V0338-25 18 Mar 2025

60% deduction available for energy rehabilitation works in residential property

SG de Impuestos sobre la Renta de las Personas Físicas
rehabilitación energéticaeficiencia energéticacertificado de eficiencia energéticaconsumo de energía primaria no renovablededucción estatal LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 50ªRD-ley 19/2021
Affects CompanyExpat · Non-residentIndividual
V2093-24 26 Sept 2024

Energy efficiency tax deduction cannot be applied without a pre-work certificate

SG de Impuestos sobre la Renta de las Personas Físicas
deducción estataleficiencia energéticacertificado de eficiencia energéticarehabilitación energéticavivienda habitual LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 50ªRD-ley 19/2021
Affects CompanyExpat · Non-residentIndividual

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