Doctrine by topic · DGT Observatory

Deduction for Improvement Works: 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

Doctrinal reversal High confidence 9 rulings · 2014–2023

Current position

Owners of dwellings in buildings of predominantly residential use may deduct 60% of the amounts paid for energy rehabilitation works carried out until December 31, 2023. The deduction base is determined by applying the participation coefficient to the total amounts paid by the community. It is necessary to certify a reduction in non-renewable primary energy consumption of at least 30% or an improvement in the rating to class "A" or "B" through an energy efficiency certificate.

The DGT's position has moved from managing the deduction for improvement works (limited to works carried out between 2011 and 2012) to applying a new energy rehabilitation deduction regime. While the 2014 and 2015 rulings focused on the transitional regime of the IRPF (Personal Income Tax), the 2022 and 2023 rulings regulate the new energy efficiency deduction with specific technical requirements.

Turning points

  1. V2037-22

    Introduces the possibility of deducting 60% for energy rehabilitation works carried out by the community, applying the participation coefficient.

  2. V1178-23

    Specifies the technical requirements for the energy deduction, requiring certification of the reduction in primary energy consumption or an improvement in the rating to class "A" or "B".

Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V1925-15 18 Jun 2015

Material costs paid to suppliers do not count towards the deduction for improvement works

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por obras de mejoravivienda habitualbase de la deducciónproveedores de materialescantidades satisfechas LIRPF — Ley 35/2006 del IRPF art. disposición adicional vigésima novenaLIRPF — Ley 35/2006 del IRPF art. disposición transitoria vigésima primera
Affects CompanyExpat · Non-residentIndividual

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