Mejoras energéticas en viviendas: cómo beneficiarse de deducciones en el IRPF.
If you are thinking of renovating your home to make it more efficient and sustainable, you will be interested to know that the Government has launched a series of tax deductions in the IRPF for those who carry out energy improvement works.
What kind of actions are subsidised?
The deductions apply to permanent or rented dwellings (provided they are rented before 31 December 2025). Depending on the extent of the improvement, there are three levels of deduction:
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Deduction of 20 %if the work reduces heating and cooling demand by at least 7 %. These are simple renovations such as improving insulation or replacing carpentry.
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Deduction of 40 %if a minimum reduction of 30 % in non-renewable primary energy consumption is achieved or if the dwelling achieves an A or B energy rating.
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Deduction of 60 %for building-level renovations that achieve a significant reduction in energy consumption or raise the energy rating of the entire building.
How long are they in force?
The works must be completed before 31 December 2025 and have the corresponding energy performance certificates, issued before and after the intervention by competent technicians.
A benefit that has already had an impact
Between 2021 and 2023, more than 122,000 homeowners in Spain have taken advantage of these deductions, saving almost 320 million euros in personal income tax. These figures reflect the growing public awareness of energy refurbishment.
What does it mean for your property?
In areas where comfort, sustainability and asset value are key, energy-efficient housing not only saves money, but also makes a difference in the property market. A good energy rating can increase the value of the property and attract buyers or tenants with high quality standards.
More official information
For full details and specific requirements for these deductions, you can consult the complete information on the official website of the Spanish Tax Agency:
Agencia Tributaria - Deductions for energy efficiency improvement works in dwellings