Doctrine by topic · DGT Observatory

Deduction for 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

Settled doctrine High confidence 49 rulings · 2022–2026

Current position

Homeowners may apply the deduction for energy rehabilitation works by certifying, through an energy efficiency certificate, a reduction in non-renewable primary energy consumption of at least 30% or an improvement in the rating to class "A" or "B". To certify the improvement, it is necessary to compare the certificate issued after the works with one issued prior to their commencement, which must have been registered in accordance with Royal Decree 390/2021 and must not be more than two years old relative to the start of the works.

The DGT's position remains constant regarding the substantive requirements of the deduction, such as the reduction in consumption or the improvement in rating. The evolution focuses on technical precision regarding the accreditation of prior energy efficiency, specifying the validity of old certificates and the need for registration in accordance with Royal Decree 390/2021.

Turning points

  1. V1119-23

    Establishes the obligation to compare the subsequent certificate with one issued before the start of the works, preventing the use of certificates issued after execution to certify the prior situation.

  2. V1535-24

    Specifies that the prior certificate to certify efficiency is valid as long as it has been registered in accordance with Royal Decree 390/2021.

Analysis based on 43 of 49 rulings with a stated position. Updated 18 September 2026.

Rulings on this topic

24
V1370-26 4 Jun 2026

Municipal energy efficiency subsidies may be exempt from IRPF under RD 853/2021

SG de Impuestos sobre la Renta de las Personas Físicas
atribución de rentasganancia patrimonialcoeficiente de participacióneficiencia energéticadeducción por obras LIRPF — Ley 35/2006 del IRPF art. 8.3LIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V0966-26 29 Apr 2026

60% deduction available for energy rehabilitation works in residential buildings

SG de Impuestos sobre la Renta de las Personas Físicas
rehabilitación energéticaeficiencia energéticadeducción por obrascertificado de eficiencia energéticaconsumo de energía primaria no renovable LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 50ªRD-ley 19/2021
Affects CompanyExpat · Non-residentIndividual
V2548-25 18 Dec 2025

Requirements for energy efficiency improvement deductions in residential property

SG de Impuestos sobre la Renta de las Personas Físicas
eficiencia energéticadeducción por obrascertificado de eficiencia energéticarehabilitación energéticaconsumo de energía primaria no renovable LIRPF — Ley 35/2006 del IRPF art. disposición adicional 50ªRD-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 por obras LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 50ªRD-ley 19/2021
Affects CompanyExpat · Non-residentIndividual
V2624-24 19 Dec 2024

60% tax deduction for energy renovation works in residential buildings may be applied

SG de Impuestos sobre la Renta de las Personas Físicas
rehabilitación energéticaeficiencia energéticaconsumo de energía primaria no renovablecertificado de eficiencia energéticadeducción por obras LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 50ªRD-ley 19/2021
Affects CompanyExpat · Non-residentIndividual
V2089-24 26 Sept 2024

Purchasing a fridge does not qualify for energy efficiency improvement tax deductions

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por obraseficiencia energéticavivienda habitualcertificado de eficiencia energéticarehabilitación energética LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 50ªLGT — Ley 58/2003 General Tributaria art. 105.1
Affects CompanyExpat · Non-residentIndividual
V0601-24 9 Apr 2024

Energy efficiency tax deduction applies to amounts paid in each financial year

SG de Impuestos sobre la Renta de las Personas Físicas
eficiencia energéticadeducción por obrascertificado de eficiencia energéticarehabilitación energéticabase de la deducción LIRPF — Ley 35/2006 del IRPF art. disposición adicional 50ªRD-ley 19/2021
Affects CompanyExpat · Non-residentIndividual
V0427-24 14 Mar 2024

Energy efficiency renovation tax deduction applicable to single-family homes

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por obraseficiencia energéticavivienda unifamiliarcertificado de eficiencia energéticarehabilitación energética LIRPF — Ley 35/2006 del IRPF art. disposición adicional 50ªRD-ley 19/2021
Affects CompanyExpat · Non-residentIndividual
V0130-24 15 Feb 2024

Energy efficiency tax deductions applicable to holiday rental properties

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliarioactividad económicaeficiencia energéticavivienda de uso turísticocertificado de eficiencia energética LIRPF — Ley 35/2006 del IRPF art. 21.1LIRPF — Ley 35/2006 del IRPF art. 21.2
Affects CompanyExpat · Non-residentIndividual

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